This opinion cites 13 cases:

Ritchie v. Commissioner ( 1979 )


Brooks v. Commissioner ( 1984 )


Guilio J. Conti and Edith Conti v. Commissioner of Internal Revenue ( 1994 )


Frank Daniels v. Bernard J. Brennan ( 1989 )


Smith v. Commissioner ( 1988 )


Williams v. Comm'r ( 2002 )


Donald G. Smith v. Commissioner of Internal Revenue ( 1991 )


United States v. Daniel F. Marrinson ( 1987 )


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


Spies v. United States ( 1943 )


United States v. Mathnay (Harvey Ernest) ( 1992 )


Rowlee v. Commissioner ( 1983 )


Harper v. Commissioner ( 1992 )