This opinion cites 7 cases:

Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue , 943 F.2d 22 ( 1991 )


Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal Revenue , 730 F.2d 1245 ( 1984 )


Eugene R. Connor and Mary P. Connor v. Commissioner of Internal Revenue , 847 F.2d 985 ( 1988 )


Albert E. Schumacher and Eunice A. Schumacher v. The United States of America , 931 F.2d 650 ( 1991 )


john-r-hoisington-and-marilyn-j-hoisington-william-h-graves-and-helen , 833 F.2d 1398 ( 1987 )


August J. Hauptli, Jr. And Barbara Hauptli v. Commissioner of Internal Revenue , 902 F.2d 1505 ( 1990 )


Donald G. McNamara and Valerie J. McNamara and Robert F. Christiansen and Lucille L. Christiansen v. Commissioner of Internal Revenue , 827 F.2d 168 ( 1987 )