Cases citing Treas. Reg. §1.71-1

  • In re Marriage of Mass
    Dec. 23, 1981
    102 Ill. App. 3d 984  ·  Illinois Appellate Court  ·  Illinois
  • Kitch v. Commissioner
    Dec. 31, 1996
    103 F.3d 104  ·  United States Court of Appeals for the Tenth Circuit  ·  United States
  • Richardson v. Commissioner
    Sept. 12, 1997
    125 F.3d 551  ·  United States Court of Appeals for the Seventh Circuit  ·  United States