This opinion cites 13 cases:
J. C. Shepherd v. Comr. of IRS , 283 F.3d 1258 ( 2002 )
Cook v. Commissioner of the Internal Revenue Service , 349 F.3d 850 ( 2003 )
St. Louis County Bank, of the Estate of Lee J. Sloan, Deceased v. United States , 674 F.2d 1207 ( 1982 )
Mark W. Senda and Michele Senda v. Commissioner of Internal Revenue , 433 F.3d 1044 ( 2006 )
Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )
Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )
Packard v. Commissioner , 85 T.C. 397 ( 1985 )
Shepherd v. Commissioner , 115 T.C. 376 ( 2000 )
Holman v. Comm'r , 130 T.C. 170 ( 2008 )
Penrod v. Commissioner , 88 T.C. 1415 ( 1987 )
Estate of Newhouse v. Commissioner , 94 T.C. 193 ( 1990 )
ESTATE OF DAVIS v. COMMISSIONER , 110 T.C. 530 ( 1998 )
Estate of Bischoff v. Commissioner , 69 T.C. 32 ( 1977 )
