This opinion cites 7 cases:

Foote v. Commissioner ( 1976 )


Mitchell v. Commissioner ( 1980 )


Commissioner v. Soliman ( 1993 )


Leamy v. Commissioner ( 1985 )


Bixler v. Commissioner ( 1927 )


Strohmaier v. Commissioner ( 1999 )


Fausner v. Commissioner ( 1973 )