This opinion cites 9 cases:

la-verne-schulz-and-barbara-schulz-v-commissioner-of-internal-revenue-la , 686 F.2d 490 ( 1982 )


Markosian v. Commissioner , 73 T.C. 1235 ( 1980 )


in-the-matter-of-the-tax-indebtedness-of-dell-w-carlson-and-robert-torres , 580 F.2d 1365 ( 1978 )


Morgan v. Commissioner , 60 S. Ct. 424 ( 1940 )


United States v. Kaufman , 45 S. Ct. 322 ( 1925 )


United States v. Brosnan , 80 S. Ct. 1108 ( 1960 )


George T. Horvat and Carol R. Horvat, and James J. Minesal and Joyce Minesal v. Commissioner of Internal Revenue , 671 F.2d 990 ( 1982 )


Helvering v. Clifford , 60 S. Ct. 554 ( 1940 )


Vercio v. Commissioner , 73 T.C. 1246 ( 1980 )