This opinion cites 14 cases:

Muriel Dodge Neeman (Formerly Muriel Dodge Conklin) v. Commissioner of Internal Revenue , 200 F.2d 560 ( 1952 )


estate-of-william-kahr-also-known-as-william-carr-deceased-james-f , 414 F.2d 621 ( 1969 )


Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal Revenue , 649 F.2d 1168 ( 1981 )


Richard O. Jacobson, Cheryl H. Jacobson, Lawrence E. Larson, and Donna C. Larson v. Commissioner of Internal Revenue , 963 F.2d 218 ( 1992 )


Commissioner of Internal Revenue v. Goldberger's Estate. Trounstine v. Commissioner of Internal Revenue , 213 F.2d 78 ( 1954 )


William R. And Lorna E. Hall v. Commissioner of Internal Revenue , 729 F.2d 632 ( 1984 )


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


United States v. Basye , 93 S. Ct. 1080 ( 1973 )


Trounstine v. Commissioner , 18 T.C. 1233 ( 1952 )


Kahr v. Commissioner , 48 T.C. 929 ( 1967 )


Moore v. Commissioner , 70 T.C. 1024 ( 1978 )


Boynton v. Commissioner , 72 T.C. 1147 ( 1979 )


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


Shea v. Commissioner , 112 T.C. 183 ( 1999 )