This opinion cites 11 cases:

Blum v. Higgins , 150 F.2d 471 ( 1945 )


Jonathan P. Wolff and Margaret A. Wolff v. Commissioner of Internal Revenue , 148 F.3d 186 ( 1998 )


Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife) , 275 F.2d 33 ( 1960 )


Bodine v. Commissioner of Internal Revenue , 103 F.2d 982 ( 1939 )


Perkins v. Commissioner of Internal Revenue , 125 F.2d 150 ( 1942 )


alline-e-chapin-and-john-e-chapin-executors-of-the-estate-of-harrison-l , 271 F.2d 856 ( 1959 )


Swain v. Comm'r , 118 T.C. 358 ( 2002 )


Avery v. Commissioner of Internal Revenue , 111 F.2d 19 ( 1940 )


Edwin A. Gallun and Jane W. Gallun (Formerly Husband and Wife) v. Commissioner of Internal Revenue , 327 F.2d 809 ( 1964 )


Helvering v. William Flaccus Oak Leather Co. , 61 S. Ct. 878 ( 1941 )


Estate of Israel v. Commissioner , 108 T.C. 208 ( 1997 )