This opinion cites 10 cases:

Estate of Norman H. Vissering, Deceased, Elizabeth L. Lafferty v. Commissioner of Internal Revenue , 990 F.2d 578 ( 1993 )


Dick Bros., Inc. v. Commissioner of Internal Revenue , 205 F.2d 64 ( 1953 )


Autin v. Commissioner , 109 F.3d 231 ( 1997 )


Richard E. Busch Jr. & Jean N. Busch v. Commissioner of Internal Revenue , 728 F.2d 945 ( 1984 )


Burnet v. Harmel , 53 S. Ct. 74 ( 1932 )


Wagner v. Hart Chemical Co. , 409 Pa. Super. 289 ( 1991 )


Morgan v. Commissioner , 60 S. Ct. 424 ( 1940 )


Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )


United States v. Mitchell , 91 S. Ct. 1763 ( 1971 )


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