This opinion cites 10 cases:

Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue Service ( 1994 )


Thomas C. Burger and Marian E. Burger v. Commissioner of Internal Revenue ( 1987 )


Maurice C. Dreicer v. Commissioner of Internal Revenue ( 1981 )


Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal Revenue ( 1991 )


Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal Revenue ( 1990 )


Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue ( 1986 )


Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue ( 1984 )


Melvin Nickerson and Naomi W. Nickerson v. Commissioner of Internal Revenue ( 1983 )


Charla Gates Cannon v. Commissioner of Internal Revenue ( 1992 )


Welch v. Helvering ( 1933 )