¹William H. Perry, 54 TC 1293 (1970).

²Rev. Rul. 81-187, 1981-2 CB 167.

³Morris G. Underwood, 535 F2d 309 (5th Cir. 1976), aff'g 63 TC 468 (1975).

⁴See Rev. Rul. 75-144, 1975-1 CB 277, and Donald S. Gilday, TC Memo 1982-242.

⁵See, e.g., Bill L. Spencer, 110 TC 62 (1998).

⁶Daniel J. Culnen, TC Memo 2000-139.

⁷F. Howard Hitchins, 103 TC 711 (1994).

⁸Arun Bhatia, TC Memo 1996-429.

⁹See note 4, supra.

¹⁰Larry Bergman, 474 F3d 928 (8th Cir. 1999).

¹¹See Perry, note 1 supra.