This opinion cites 13 cases:

Ruth Gordon v. United States , 757 F.2d 1157 ( 1985 )


Joseph T. Miller and Crystal v. Miller v. Commissioner of Internal Revenue , 231 F.2d 8 ( 1956 )


Clark v. Commissioner of Internal Revenue , 158 F.2d 851 ( 1946 )


William J. Beer v. Commissioner of Internal Revenue , 733 F.2d 435 ( 1984 )


Burnet v. Porter , 51 S. Ct. 416 ( 1931 )


Flora v. United States , 80 S. Ct. 630 ( 1960 )


Owens v. Commissioner , 50 T.C. 577 ( 1968 )


Midland Mortg. Co. v. Commissioner , 73 T.C. 902 ( 1980 )


Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )


Zaentz v. Commissioner , 90 T.C. 753 ( 1988 )


Kluger v. Commissioner , 83 T.C. 309 ( 1984 )


Naftel v. Commissioner , 85 T.C. 527 ( 1985 )


Dahlstrom v. Commissioner , 85 T.C. 812 ( 1985 )