This opinion cites 21 cases:

Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue , 992 F.2d 1132 ( 1993 )


Janet Bliss v. Commissioner of Internal Revenue , 59 F.3d 374 ( 1995 )


Philip Friedman, Anna Friedman v. Commissioner of Internal Revenue , 53 F.3d 523 ( 1995 )


Bettye A. Sanders v. United States , 509 F.2d 162 ( 1975 )


Mark Buchine v. Commissioner of Internal Revenue Service, Karen C. Buchine v. Commissioner of Internal Revenue Service , 20 F.3d 173 ( 1994 )


Park v. Commissioner , 25 F.3d 1289 ( 1994 )


Melinda B. Resser v. Commissioner of Internal Revenue , 74 F.3d 1528 ( 1996 )


Joyce Purcell v. Commissioner of Internal Revenue , 826 F.2d 470 ( 1987 )


Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal Revenue , 524 F.2d 617 ( 1975 )


Lovell and Hart, Inc. v. Commissioner of Internal Revenue , 456 F.2d 145 ( 1972 )


Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service , 877 F.2d 624 ( 1989 )


Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal Revenue , 925 F.2d 180 ( 1991 )


Shapiro v. Rubens , 166 F.2d 659 ( 1948 )


John and Betty MacGuire v. Commissioner of Internal Revenue , 450 F.2d 1239 ( 1971 )


James A. Guth, and Arlys M. Guth v. Commissioner of Internal Revenue , 897 F.2d 441 ( 1990 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Terzian v. Commissioner , 72 T.C. 1164 ( 1979 )


Estate of Jackson v. Commissioner , 72 T.C. 356 ( 1979 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Bokum v. Commissioner , 94 T.C. 126 ( 1990 )