This opinion cites 8 cases:

Estate of Jane B. Ceppi, Deceased. Peter B. Ceppi v. Commissioner of Internal Revenue , 698 F.2d 17 ( 1983 )


First National Bank of Oregon, of the Estate of Fred M. Slade, Deceased v. United States , 488 F.2d 575 ( 1973 )


John and Barbara Westwick v. Commissioner of Internal Revenue , 636 F.2d 291 ( 1980 )


Leroy and Leona Buttke v. Commissioner of Internal Revenue , 625 F.2d 202 ( 1980 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


rose-sidney-v-commissioner-of-internal-revenue-morris-brecher-v , 273 F.2d 928 ( 1960 )


Milliken v. United States , 51 S. Ct. 324 ( 1931 )


United States v. Darusmont , 101 S. Ct. 549 ( 1981 )