This opinion cites 10 cases:

McCourt v. Commissioner ( 1950 )


Leigh v. Commissioner ( 1979 )


Gabriel J. Baptiste, Jr., Transferee v. Commissioner of Internal Revenue ( 1994 )


United States v. Estate of Romani ( 1998 )


Baptiste v. Commissioner ( 1993 )


United States v. Vibradamp Corporation ( 1966 )


Richard M. Baptiste, Transferee v. Commissioner of Internal Revenue ( 1994 )


Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal Revenue ( 1956 )


united-states-v-james-m-coppola-jr-individually-and-as-of-the-estate ( 1996 )


UNITED STATES v. MOORE Et Al. ( 1975 )