This opinion cited 11 cases:
Home Furniture Co. v. Commissioner of Internal Rev. , 168 F.2d 312 ( 1948 )
Boyce v. United States , 190 F. Supp. 950 ( 1961 )
Calloway v. Comm'r , 135 T.C. 26 ( 2010 )
Lockwood v. Commissioner , 27 T.C.M. 1462 ( 1968 )
Estate of Woodham v. Commissioner , 35 T.C.M. 805 ( 1976 )
Miller v. Commissioner , 41 T.C.M. 139 ( 1980 )
Nittler v. Commissioner , 39 T.C.M. 422 ( 1979 )
Koufman v. Commissioner , 35 T.C.M. 1509 ( 1976 )
Sugarman v. Commissioner , 21 T.C.M. 1018 ( 1962 )
Beirne v. Commissioner , 52 T.C. 210 ( 1969 )
Estate of Applestein v. Commissioner , 80 T.C. 331 ( 1983 )