Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal Revenue , 272 F.3d 333 ( 2001 )
Neece v. Commissioner , 51 T.C.M. 701 ( 1986 )
Kennedy v. Commissioner , 72 T.C. 793 ( 1979 )
Owensby & Kritikos, Inc. v. Commissioner , 50 T.C.M. 29 ( 1985 )
Garrison v. Commissioner , 67 T.C.M. 2896 ( 1994 )