This opinion cites 8 cases:

Victor Borge, Sanna Borge, and Danica Enterprises, Inc. v. Commissioner of Internal Revenue , 405 F.2d 673 ( 1968 )


pauline-w-ach-v-commissioner-of-internal-revenue-estate-of-ernest-m , 358 F.2d 342 ( 1966 )


Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue , 460 F.2d 1216 ( 1972 )


Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue , 429 F.2d 650 ( 1970 )


Howard A. Kurzner and C. A. Kurzner v. United States , 413 F.2d 97 ( 1969 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


Foglesong v. Commissioner , 77 T.C. 1102 ( 1981 )


garland-wilson-jr-and-jane-wilson-v-united-states-of-america-american , 530 F.2d 772 ( 1976 )