This opinion cites 13 cases:

Shaw v. Commissioner ( 1956 )


Claude Douge and Jacqueline Douge v. Commissioner of Internal Revenue ( 1990 )


James M. Tunnell, Jr., and Mildred S. Tunnell v. United States ( 1958 )


Condor Merritt v. Commissioner of Internal Revenue ( 1962 )


Spies v. United States ( 1943 )


Stephenson v. Commissioner ( 1982 )


W. A. Shaw and Grace Shaw v. Commissioner of Internal Revenue ( 1958 )


Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue ( 1986 )


Joseph Solomon v. Commissioner of Internal Revenue ( 1984 )


John L. Stephenson v. Commissioner of Internal Revenue ( 1984 )


Robert W. Bradford v. Commissioner of Internal Revenue ( 1986 )


Gajewski v. Commissioner ( 1976 )


Parks v. Commissioner ( 1990 )