This opinion cites 13 cases:

Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal Revenue , 13 F.3d 54 ( 1993 )


United States v. William J. Hardy , 299 F.2d 600 ( 1962 )


Lawrence E. Bowling v. United States , 510 F.2d 112 ( 1975 )


Lawrence H. Melin, Jr. And Sandra S. Melin v. Commissioner of Internal Revenue , 54 F.3d 432 ( 1995 )


anthony-l-asciutto-annetta-asciutto-gaetano-bruni-and-mary-e-bruni-v , 26 F.3d 108 ( 1994 )


Manning v. Seeley Tube & Box Co. , 70 S. Ct. 386 ( 1950 )


Katz v. Commissioner , 115 T.C. 329 ( 2000 )


Insurance Corp. of Ireland v. Compagnie Des Bauxites De Guinee , 102 S. Ct. 2099 ( 1982 )


Sego v. Commissioner , 114 T.C. 604 ( 2000 )


Montgomery v. Comm'r , 122 T.C. 1 ( 2004 )


Neilson v. Commissioner , 94 T.C. 1 ( 1990 )


Naftel v. Commissioner , 85 T.C. 527 ( 1985 )


Woodral v. Commissioner , 112 T.C. 19 ( 1999 )