This opinion cites 14 cases:

Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue , 862 F.2d 1486 ( 1989 )


sheldon-e-friedman-debby-b-friedman-zell-c-hurwitz-myrna-hurwitz-alvin , 869 F.2d 785 ( 1989 )


Andrew L. Stone v. Commissioner of the Internal Revenue Service. No. 87-1589 , 865 F.2d 342 ( 1989 )


David C. Enrici Marianne Enrici Lawrence H. Easterling Phyllis Easterling v. Commissioner Internal Revenue Service , 813 F.2d 293 ( 1987 )


C.F. Dahlberg & Co., Inc., D/B/A St. Mary Galvanizing Corp., Plaintiff v. Chevron U.S.A., Inc. , 836 F.2d 915 ( 1988 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


raymond-killingsworth-and-patsy-killingsworth-v-commissioner-of-internal , 864 F.2d 1214 ( 1989 )


Stephen A. Mahoney, Iii, and Mary Ann Mahoney v. Commissioner of Internal Revenue , 808 F.2d 1219 ( 1987 )


Ivan K. Landreth Lucille Landreth v. Commissioner Internal Revenue Service , 859 F.2d 643 ( 1988 )


James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal Revenue , 843 F.2d 351 ( 1988 )


Arnold T. Forseth, Gerald R. Formsma and Constance Y. Formsma v. Commissioner of Internal Revenue , 845 F.2d 746 ( 1988 )


gilbert-r-miller-and-rita-miller-v-commissioner-of-internal-revenue , 836 F.2d 1274 ( 1988 )


Freytag v. Commissioner , 89 T.C. 849 ( 1987 )