This opinion cited 23 cases:
Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal Revenue , 269 F.2d 911 ( 1959 )
Robert S. Gill, Individually and as of the Estate of Sarah Louise Gill, and Robert S. Gill v. United States , 258 F.2d 553 ( 1958 )
Fred N. Acker v. Commissioner of Internal Revenue , 258 F.2d 568 ( 1958 )
John R. Hansen and Shirley G. Hansen v. Commissioner of Internal Revenue , 258 F.2d 585 ( 1958 )
Commissioner v. Acker , 80 S. Ct. 144 ( 1959 )
Sartor v. Commissioner , 36 T.C.M. 1319 ( 1977 )
Badell v. Commissioner , 80 T.C.M. 422 ( 2000 )
Nawrot v. Comm'r , 2016 Tax Ct. Summary LEXIS 51 ( 2016 )
Sutow v. Commissioner , 64 T.C.M. 537 ( 1992 )
Koebig & Koebig, Inc. v. Commissioner , 23 T.C.M. 170 ( 1964 )
Pigman v. Commissioner , 31 T.C. 356 ( 1958 )
Bryan v. Commissioner , 32 T.C. 104 ( 1959 )
Horne v. Commissioner , 59 T.C. 319 ( 1972 )
Franklin v. Commissioner , 77 T.C. 173 ( 1981 )
Muegge v. Commissioner , 80 T.C.M. 122 ( 2000 )
Sunoco, Inc. v. Comm'r , 87 T.C.M. 937 ( 2004 )
Davoli v. Commissioner , 68 T.C.M. 104 ( 1994 )
Pelton & Gunther v. Commissioner , 78 T.C.M. 578 ( 1999 )
Heman v. Commissioner , 32 T.C. 479 ( 1959 )
Kniffen v. Commissioner , 39 T.C. 553 ( 1962 )