This opinion cites 9 cases:

Sharon v. Commissioner ( 1976 )


Sibla v. Commissioner ( 1977 )


Fife v. Commissioner ( 1980 )


Duggan v. Commissioner ( 1981 )


Moss v. Commissioner ( 1983 )


New Colonial Ice Co. v. Helvering ( 1934 )


Commissioner v. Heininger ( 1943 )


Cooper v. Commissioner ( 1977 )


Fausner v. Commissioner ( 1973 )