This opinion cited 11 cases:
Kahn v. Commissioner of Internal Revenue , 108 F.2d 748 ( 1940 )
Helvering v. State-Planters Bank & Trust Co. , 130 F.2d 44 ( 1942 )
Sneed v. Commissioner of Internal Revenue , 119 F.2d 767 ( 1941 )
Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )
David J. Maines & Tami L. Maines v. Commissioner , 144 T.C. 123 ( 2015 )
Maines v. Comm'r , 144 T.C. 123 ( 2015 )
Mercantile Nat'l Bank v. Commissioner , 30 T.C. 84 ( 1958 )
Mayfair Minerals, Inc. v. Commissioner , 56 T.C. 82 ( 1971 )
Rosen v. Commissioner , 71 T.C. 226 ( 1978 )
Unvert v. Commissioner , 72 T.C. 807 ( 1979 )
Putoma Corp. v. Commissioner , 66 T.C. 652 ( 1976 )