This opinion cited 9 cases:
Estate Burton Kanter v. CIR ( 2003 )
Patricia A. Price v. Commissioner of Internal Revenue , 887 F.2d 959 ( 1989 )
SEGGERMAN FARMS, INC. v. COMMISSIONER , 81 T.C.M. 1543 ( 2001 )
Seggerman Farms, Inc. v. Commissioner , 308 F.3d 803 ( 2002 )
Rollins v. Commissioner , 66 T.C.M. 1869 ( 1993 )
McHan v. Commissioner , 71 T.C.M. 1724 ( 1996 )
Robertson v. Commissioner , 63 T.C.M. 1822 ( 1992 )
Hall v. Commissioner (In re Estate of Hall) , 71 T.C.M. 2276 ( 1996 )
Peracchi v. Commissioner , 71 T.C.M. 2830 ( 1996 )