This opinion cites 5 cases:
John P. Broadaway Teena G. Broadaway v. Commissioner of Internal Revenue, John M. Cameron Caroline D. Cameron v. Commissioner of Internal Revenue , 111 F.3d 593 ( 1997 )
Henry J. Langer Patricia K. Langer v. Commissioner of Internal Revenue , 980 F.2d 1198 ( 1992 )
Richard O. Jacobson, Cheryl H. Jacobson, Lawrence E. Larson, and Donna C. Larson v. Commissioner of Internal Revenue , 963 F.2d 218 ( 1992 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Black Hills Corporation, Doing Business as Black Hills Power and Light Company and Subsidiaries v. Commissioner of Internal Revenue , 73 F.3d 799 ( 1996 )