This opinion cites 7 cases:

Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue Service , 859 F.2d 115 ( 1988 )


Sheldon Drobny and Anita Drobny v. Commissioner of Internal Revenue , 113 F.3d 670 ( 1997 )


Daniel L. Carroll and Ingrid N. Carroll, Plaintiffs-Appellees-Cross-Appellants v. United States of America, Defendant-Appellant-Cross-Appellee , 339 F.3d 61 ( 2003 )


Peter Billingsley v. Commissioner of the Internal Revenue Service , 868 F.2d 1081 ( 1989 )


Joseph M. Michaels and Vicki R. Michaels v. Commissioner of Internal Revenue , 144 F.3d 495 ( 1998 )


Charles E. Shepherd v. Commissioner of Internal Revenue , 147 F.3d 633 ( 1998 )


William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal Revenue , 387 F.2d 689 ( 1968 )