This opinion cited 21 cases:
Ruth K. Dowell, Individually and as of the Estate of H. B. Dowell, Deceased v. United States , 553 F.2d 1233 ( 1977 )
Continental Oil Co. v. Jones , 113 F.2d 557 ( 1940 )
Amelia J. Taylor v. Commissioner of Internal Revenue , 258 F.2d 89 ( 1958 )
White v. Fitzpatrick, Collector of Internal Revenue , 193 F.2d 398 ( 1951 )
Guaranty Trust Co. v. Commissioner of Internal Revenue , 98 F.2d 62 ( 1938 )
Preston v. Commissioner of Internal Revenue , 132 F.2d 763 ( 1942 )
Baine P. and Mildred C. Kerr v. Commissioner , 113 T.C. No. 30 ( 1999 )
Broome v. United States , 170 F. Supp. 613 ( 1959 )
Tower v. COMMISSIONER OF INTERNAL REVENUE , 148 F.2d 388 ( 1945 )
Richardson v. Smith , 102 F.2d 697 ( 1939 )
Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal Revenue , 248 F.2d 399 ( 1957 )
Montgomery v. Thomas , 146 F.2d 76 ( 1944 )
Van Zandt v. Commissioner , 40 T.C. 824 ( 1963 )
Miles v. Commissioner , 41 T.C. 165 ( 1963 )
Lerner v. Commissioner , 71 T.C. 290 ( 1978 )
May v. Commissioner , 76 T.C. 7 ( 1981 )
Linder v. Commissioner , 68 T.C. 792 ( 1977 )
Apt v. Birmingham , 89 F. Supp. 361 ( 1950 )
Parkhill v. United States , 385 F. Supp. 204 ( 1974 )
Kerr v. Commissioner , 113 T.C. 449 ( 1999 )