This opinion cites 10 cases:

john-c-zinniel-and-gayle-a-zinniel-david-n-merryfield-and-jane-a ( 1989 )


Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, & Nita-Carol Cervin Miskovitch v. Commissioner of Internal Revenue ( 1997 )


The Kahler Corporation v. Commissioner of Internal Revenue ( 1973 )


likins-foster-honolulu-corp-aliamanu-homes-ltd-likins-foster-topeka ( 1988 )


Stephen P. Wilfong v. United States ( 1993 )


Bouterie v. Commissioner ( 1994 )


Kenneth L. Phillips v. Commissioner of Internal Revenue ( 1988 )


Liberty Loan Corporation v. United States ( 1974 )


b-forman-company-inc-v-commissioner-of-internal-revenue-mccurdy ( 1972 )


Commissioner v. First Security Bank of Utah, N. A. ( 1972 )