This opinion cites 10 cases:

I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue , 387 F.2d 420 ( 1968 )


George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )


Edwards v. Van Skiver , 681 N.Y.S.2d 893 ( 1998 )


Helvering v. Owens , 59 S. Ct. 260 ( 1939 )


Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal Revenue , 604 F.2d 34 ( 1979 )


Dubbs v. Stribling & Assocs. , 96 N.Y.2d 337 ( 2001 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


United States v. National Bank of Commerce , 105 S. Ct. 2919 ( 1985 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Millsap v. Commissioner , 46 T.C. 751 ( 1966 )