This opinion cites 17 cases:

Estate of Marton v. Commissioner , 47 B.T.A. 184 ( 1942 )


Fides v. Commissioner , 47 B.T.A. 280 ( 1942 )


Rohmer v. Commissioner of Internal Revenue , 153 F.2d 61 ( 1946 )


David & Louise Zarin v. Commissioner of Internal Revenue. Appeal of David Zarin and Louise Zarin , 916 F.2d 110 ( 1990 )


Molnar v. Commissioner of Internal Revenue , 156 F.2d 924 ( 1946 )


Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal Revenue , 738 F.2d 67 ( 1984 )


Mary Ruark v. Commissioner of Internal Revenue , 449 F.2d 311 ( 1971 )


Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue , 943 F.2d 22 ( 1991 )


Fides, AG v. Commissioner of Internal Revenue , 137 F.2d 731 ( 1943 )


Spencer D. Stewart, Et Ux. v. Commissioner of Internal Revenue , 714 F.2d 977 ( 1983 )


Halliburton v. Commissioner , 25 F.3d 1043 ( 1994 )


Commissioner v. Wodehouse , 69 S. Ct. 1120 ( 1949 )


Achiro v. Commissioner , 77 T.C. 881 ( 1981 )


Estate of Emerson v. Commissioner , 67 T.C. 612 ( 1977 )


Pallottini v. Commissioner , 90 T.C. 498 ( 1988 )


Zarin v. Commissioner , 92 T.C. 1084 ( 1989 )


Borchers v. Commissioner , 95 T.C. 82 ( 1990 )