This opinion cites 24 cases:

United States v. Skelly Oil Co. , 89 S. Ct. 1379 ( 1969 )


David Cook v. Commissioner of Internal Revenue , 941 F.2d 734 ( 1991 )


Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue , 862 F.2d 1486 ( 1989 )


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


Helvering v. Stockholms Enskilda Bank , 55 S. Ct. 50 ( 1934 )


sheldon-e-friedman-debby-b-friedman-zell-c-hurwitz-myrna-hurwitz-alvin , 869 F.2d 785 ( 1989 )


charles-s-lerman-and-barbara-lerman-cross-appellants-at-no-90-1835-at , 939 F.2d 44 ( 1991 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )


Commissioner of Internal Revenue v. Mnookin's Estate , 184 F.2d 89 ( 1950 )


B. C. Cook & Sons, Inc. v. Commissioner of Internal Revenue , 584 F.2d 53 ( 1978 )


Edward E. Lee, Jr. And Betty J. Lee v. Commissioner of Internal Revenue, Gerard J. Schmidt and Mary A. Schmidt v. Commissioner of Internal Revenue , 897 F.2d 915 ( 1989 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )


Terence J. Horn and Jean Horn v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Terence J. Horn and Jean Horn , 968 F.2d 1229 ( 1992 )


hilary-p-gardner-judith-c-gardner-reed-clark-audrey-clark-dominick-a , 954 F.2d 836 ( 1992 )


William A. Beltzer and Sharon Beltzer, and v. United States of America, And , 495 F.2d 211 ( 1974 )


Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant , 862 F.2d 400 ( 1988 )


jack-s-james-and-carol-n-james-glen-e-michael-and-sybil-h-michael-af , 899 F.2d 905 ( 1990 )


John E. Keane, Dorothy M. Keane v. Commissioner of Internal Revenue , 865 F.2d 1088 ( 1989 )


raymond-killingsworth-and-patsy-killingsworth-v-commissioner-of-internal , 864 F.2d 1214 ( 1989 )


Emily W. DAY, Appellant, v. Margaret HECKLER, Secretary of Health and Human Services, Appellee , 735 F.2d 779 ( 1984 )