This opinion cites 12 cases:
Daine v. Commissioner of Internal Revenue , 168 F.2d 449 ( 1948 )
John Howard Burbage, and Rosalind A. Burbage v. Commissioner of Internal Revenue , 774 F.2d 644 ( 1985 )
Jerry E. Pritchett and Patricia D. Pritchett v. Commissioner of Internal Revenue Service , 827 F.2d 644 ( 1987 )
Stephen Pledger (99-4254) Marcia G. Pledger(99-4276) v. United States , 236 F.3d 315 ( 2000 )
James v. Martuccio Louise A. Martuccio v. Commissioner of Internal Revenue , 30 F.3d 743 ( 1994 )
M.A. Wolf v. Commissioner of Internal Revenue , 13 F.3d 189 ( 1993 )
Marcus W. Melvin and Marilyn E. Melvin v. Commissioner of Internal Revenue Service , 894 F.2d 1072 ( 1990 )
Burnet v. Sanford & Brooks Co. , 51 S. Ct. 150 ( 1931 )
Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )
Long v. Commissioner , 77 T.C. 1045 ( 1981 )
Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )
Callahan v. Commissioner , 98 T.C. 276 ( 1992 )