¹See, e.g., Christopher Murley, 104 F3d 361 (6th Cir. 1996).

²Est. of Monte H. Goldman, 112 TC 317 (1999).

³Eleanor A. Burkes, TC Memo 1998-61.

⁴Maryland Casualty Co., 312 US 270 (1920).

⁵See, e.g., Patience C. Jacklin, 79 TC 340 (1982).

⁶See Judith A. Azenaro, TC Memo 1989-224.

⁷See Hermine Leventhal, TC Memo 2000-92.

⁸Mary K. Heckaman, TC Memo 2000-85.

⁹Paul R. Kitch, 103 F3d 104 (10th Cir. 1996).

¹⁰Dorothy Olster, 751 F2d 1168 (11th Cir. 1985); Lilley Capodanno, 602 F2d 64 (3d Cir. 1979).

¹¹See IRS Letter Ruling 9644071 (8/7/96).

¹²Pat M. Barrett, Jr., 74 F3d 661 (5th Cir. 1996).

¹³See Judith D. Lawton, TC Memo 1999-243; IRS Letter Ruling 9625050 (3/27/96); see also Temp. Regs. Sec. 1.71-1T(c).

¹⁴Thomas C. Davis, 370 US 65 (1962).

¹⁵IRS Letter Ruling 9615026 (1/2/96).

¹⁶See, e.g., Robert W. Suhr, TC Memo 2001-28.

¹⁷See Eugene K. Friscone, TC Memo 1996-193.

¹⁸Richard W. Kochansky, 92 F3d 957 (9th Cir. 1996).

¹⁹Rev. Rul. 87-112, 1987-2 CB 207.

²⁰See, e.g., Alice Berger, TC Memo 1996-76, which details commentators' criticism of the application of the doctrine.

²¹Id.

²²IRS Letter Ruling 200005006 (11/1/99).

²³IRS Letter Ruling 9644053 (8/1/96).

²⁴Louise F. Young, 240 F3d 369 (4th Cir. 2001).

²⁵Dennis A. Praegitzer, TC Memo 1997-79.

²⁶Marsha Hatch Ingham, 167 F3d 1240 (9th Cir. 1999).

²⁷Joann C. Arnes, 981 F2d 456 (9th Cir. 1992).

²⁸John A. Arnes, 102 TC 522 (1994).

²⁹Carol M. Read, 114 TC 14 (2000).

³⁰Linda K.B. Craven, 215 F3d 1201 (11th Cir. 2000).

³¹In re Michael D. Boudreau, MD FL, 1/9/95.

³²See, e.g., Patricia Ann Eatinger, TC Memo 1990-310; Angela M. Graham, TC Memo 1996-512; Jo Ann Porter, TC Memo 1996-475; and James Mess, TC Memo 2000-37.

³³Williams v. Williams, 50 FSupp2d 951 (1999).

³⁴Michael G. Bunney, 114 TC 259 (2000).

³⁵IRS Letter Ruling 200027060 (4/12/00).

³⁶Linda Gibbs, TC Memo 1997-196.

³⁷Rev. Rul. 88-74, 1988-2 CB 385.

³⁸John L. Seymour, 109 TC 279 (1997).

³⁹Ronald Armacost, TC Memo 1998-150.

⁴⁰William H. Murphy, 103 TC 111 (1994).