This opinion cited 17 cases:
Asher v. Commissioner , 75 T.C.M. 2516 ( 1998 )
Elam v. Commissioner , 58 T.C. 238 ( 1972 )
King v. Commissioner , 72 T.C. 349 ( 1979 )
Bowers v. Commissioner , 72 T.C.M. 167 ( 1996 )
Skorniak v. Commissioner , 71 T.C.M. 2756 ( 1996 )
Donald E. Baker and Barbara M. Baker v. United States , 460 F.2d 827 ( 1972 )
Barry v. Commissioner , 30 T.C.M. 757 ( 1971 )
Henzel v. Commissioner , 24 T.C.M. 1344 ( 1965 )
Hale v. Commissioner , 44 T.C.M. 1116 ( 1982 )
Lokan v. Commissioner , 39 T.C.M. 168 ( 1979 )
Shaw v. Commissioner , 69 T.C. 1034 ( 1978 )
Evans v. Commissioner , 44 T.C.M. 1512 ( 1982 )
Peck v. Commissioner , 44 T.C.M. 1030 ( 1982 )
Gelinas v. Commissioner , 35 T.C.M. 448 ( 1976 )
Henry v. Commissioner , 44 T.C.M. 844 ( 1982 )
Beall v. Commissioner , 75 T.C.M. 1873 ( 1998 )
Parker v. Commissioner , 78 T.C.M. 621 ( 1999 )