This opinion cites 15 cases:

Lomb v. Sugden , 82 F.2d 166 ( 1936 )


Wilson v. Bowers , 57 F.2d 682 ( 1932 )


James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue , 868 F.2d 851 ( 1989 )


Commissioner of Internal Revenue v. Bensel , 100 F.2d 639 ( 1938 )


Clayton G. Dorn and David F. Dorn Executors of the Estate of Ruth H. Dorn v. United States , 828 F.2d 177 ( 1987 )


May v. McGowan Collector of Internal Revenue , 194 F.2d 396 ( 1952 )


St. Louis County Bank, of the Estate of Lee J. Sloan, Deceased v. United States , 674 F.2d 1207 ( 1982 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


United States v. Cartwright , 93 S. Ct. 1713 ( 1973 )


Hoffman v. Commissioner , 2 T.C. 1160 ( 1943 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Estate of Newhouse v. Commissioner , 94 T.C. 193 ( 1990 )


Bernardo v. Commissioner , 104 T.C. 677 ( 1995 )


International Multifoods Corp. v. Commissioner , 108 T.C. 25 ( 1997 )


Estate of Bischoff v. Commissioner , 69 T.C. 32 ( 1977 )