This opinion cites 20 cases:

Andrew Gerardo v. Commissioner of Internal Revenue , 552 F.2d 549 ( 1977 )


thomas-a-graham-and-elizabeth-graham-v-commissioner-of-internal-revenue , 770 F.2d 381 ( 1985 )


centel-communications-company-successor-in-interest-to-fisk-telephone , 920 F.2d 1335 ( 1990 )


Nick Kikalos and Helen Kikalos v. Commissioner of Internal Revenue , 434 F.3d 977 ( 2006 )


Warren L. Baker, Jr. And Dorris J. Baker v. Commissioner of Internal Revenue , 338 F.3d 789 ( 2003 )


Madison Gas and Electric Company v. Commissioner of Internal Revenue , 633 F.2d 512 ( 1980 )


Holdner v. Holdner , 176 Or. App. 111 ( 2001 )


estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )


Faramarz Fayeghi and Shelli Fayeghi,petitioners-Appellants v. Commissioner of Internal Revenue,respondent-Appellee , 211 F.3d 504 ( 2000 )


Estate of Melvin W. Ballantyne, Deceased, Jean S. Ballantyne, Independent Jean S. Ballantyne, Court. v. Commissioner of Internal Revenue , 341 F.3d 802 ( 2003 )


gerald-w-and-geraldine-m-bergford-william-g-and-barbara-alhouse-john , 12 F.3d 166 ( 1993 )


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


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )


United States v. Janis , 96 S. Ct. 3021 ( 1976 )


Baker v. Comm'r , 118 T.C. 452 ( 2002 )


Bialock v. Commissioner , 35 T.C. 649 ( 1961 )


S. & M. Plumbing Co. v. Commissioner , 55 T.C. 702 ( 1971 )


Luna v. Commissioner , 42 T.C. 1067 ( 1964 )


Graham v. Commissioner , 82 T.C. 299 ( 1984 )