This opinion cites 8 cases:
E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal Revenue , 78 F.3d 795 ( 1996 )
Irvin S. Lozoff and Cecile Lozoff v. United States , 392 F.2d 875 ( 1968 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )
Miller v. Commissioner , 114 T.C. 184 ( 2000 )
Michaels v. Commissioner , 87 T.C. 1412 ( 1986 )
Lozoff v. United States , 266 F. Supp. 966 ( 1967 )
Peterson Marital Trust v. Commissioner , 102 T.C. 790 ( 1994 )