William v. Comm'r of Internal Revenue

1 Citing case

  1. Chronicle Publ'g Co. & Subsidiaries v. Comm'r of Internal Revenue

    97 T.C. 445 (U.S.T.C. 1991)   Cited 4 times

    On two previous occasions, we have considered and sustained the foregoing regulation, albeit in somewhat different factual settings. Thus, in Glen v. Commissioner, 79 T.C. 208 (1982), we held that tapes of interviews conducted by the taxpayer constituted “similar property” because they fell within the characterization of “an oral recording” set forth in the regulation. See 79 T.C. at 214.