This opinion cited 7 cases:
Paul T. Vaaler, Individually, and as Special Administrator of the Estate of Thelma T. Vaaler, Deceased v. United States , 454 F.2d 1120 ( 1972 )
Rothstein v. Commissioner , 90 T.C. 488 ( 1988 )
Neece v. Commissioner , 51 T.C.M. 701 ( 1986 )
Chamberlain v. Comm'r , 94 T.C.M. 35 ( 2007 )
Realty Loan Corp. v. Commissioner , 54 T.C. 1083 ( 1970 )
Union Equity Cooperative Exchange v. Commissioner , 58 T.C. 397 ( 1972 )
AMOCO CORP. v. COMMISSIONER , 71 T.C.M. 2613 ( 1996 )