This opinion cites 9 cases:

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


Edwin Edelberg v. The Illinois Racing Board ( 1976 )


Howard Ratliff and Gloria Ratliff v. Commissioner of Internal Revenue ( 1989 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue ( 1988 )


sheldon-e-friedman-debby-b-friedman-zell-c-hurwitz-myrna-hurwitz-alvin ( 1989 )


american-employers-insurance-company-v-king-resources-company-harold ( 1976 )


John E. Keane, Dorothy M. Keane v. Commissioner of Internal Revenue ( 1989 )


raymond-killingsworth-and-patsy-killingsworth-v-commissioner-of-internal ( 1989 )


Arnold T. Forseth, Gerald R. Formsma and Constance Y. Formsma v. Commissioner of Internal Revenue ( 1988 )