Stein v. Commissioner , 37 T.C. 945 ( 1962 )
Bresson v. Commissioner , 111 T.C. 172 ( 1998 )
Phillips v. Commissioner , 51 S. Ct. 608 ( 1931 )
Morgan (Carol) v. Barsky (Marvin J.) , 933 F.2d 1014 ( 1991 )
Peter J. Bresson (Transferee),petitioner-Appellant v. Commissioner of Internal Revenue , 213 F.3d 1173 ( 2000 )