This opinion cites 10 cases:

Fred M. Waring and Virginia Waring v. Commissioner of Internal Revenue , 412 F.2d 800 ( 1969 )


Francine Schuster v. Commissioner of Internal Revenue Service , 800 F.2d 672 ( 1986 )


Dickman v. Commissioner , 104 S. Ct. 1086 ( 1984 )


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )


Dixon v. United States , 85 S. Ct. 1301 ( 1965 )


Badaracco v. Commissioner , 104 S. Ct. 756 ( 1984 )


Terry v. Commissioner , 91 T.C. 85 ( 1988 )


Estate of Hall v. Commissioner , 92 T.C. 312 ( 1989 )


Schuster v. Commissioner , 84 T.C. 764 ( 1985 )


Savage v. Commissioner , 112 T.C. 46 ( 1999 )