This opinion cites 15 cases:

Knetsch v. United States ( 1960 )


United States v. Cartwright ( 1973 )


Lewis Arthur Merryman v. Commissioner of Internal Revenue, Michael A. Carroll and Margaret W. Carroll v. Commissioner of Internal Revenue ( 1989 )


James and Martha Kuper and Charles and Kathleen Kuper, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant ( 1976 )


Community Bank v. Commissioner of Internal Revenue ( 1987 )


Commissioner v. Tufts ( 1983 )


Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal Revenue ( 1981 )


Emsy H. Swaim and Annie Swaim, Cross v. United States of America, Cross ( 1981 )


raymond-killingsworth-and-patsy-killingsworth-v-commissioner-of-internal ( 1989 )


Stubbs, Overbeck & Associates, Inc. v. United States ( 1971 )


Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal Revenue ( 1990 )


Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal Revenue ( 1985 )


United States v. Kirby Lumber Co ( 1931 )


Gregory v. Helvering ( 1935 )


United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill Simmons ( 1965 )