This opinion cited 8 cases:
Kalinski v. Commissioner , 64 T.C. 119 ( 1975 )
Soboleski v. Commissioner , 88 T.C. 1024 ( 1987 )
Dowd v. Commissioner , 37 T.C. 399 ( 1961 )
Arnold A. Morse, Sr., and Hellen v. Morse v. The United States , 443 F.2d 1185 ( 1971 )
Payne v. United States , 778 F. Supp. 804 ( 1991 )
Mooneyhan v. Commissioner , 47 T.C. 693 ( 1967 )
Solano v. Commissioner , 62 T.C. 562 ( 1974 )
Dykes v. Commissioner , 30 T.C.M. 1141 ( 1971 )