This opinion cited 11 cases:
Bleily & Collishaw, Inc. v. Commissioner , 72 T.C. 751 ( 1979 )
Metzger Trust v. Commissioner , 76 T.C. 42 ( 1981 )
Roebling v. Commissioner , 77 T.C. 30 ( 1981 )
Cerone v. Commissioner , 87 T.C. 1 ( 1986 )
Gunther v. Commissioner , 92 T.C. 39 ( 1989 )
Merrill Lynch & Co., Inc. & Subsidiaries v. Commissioner , 120 T.C. No. 3 ( 2003 )
Vahlsing Christina Corp. v. Commissioner , 50 T.C.M. 75 ( 1985 )
Lettmann v. Commissioner , 44 T.C.M. 1050 ( 1982 )
Cox v. Commissioner , 78 T.C. 1021 ( 1982 )
Blanche S. Benjamin v. Commissioner of Internal Revenue , 592 F.2d 1259 ( 1979 )
Continental Bankers Life Ins. Co. v. Commissioner , 93 T.C. 52 ( 1989 )