This opinion cites 11 cases:

Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


Commissioner v. Sullivan , 78 S. Ct. 512 ( 1958 )


William W. Boyd and Ruth G. Boyd v. United States , 762 F.2d 1369 ( 1985 )


Beaumont v. Helvering , 73 F.2d 110 ( 1934 )


Humphrey v. Commissioner of Internal Revenue , 162 F.2d 853 ( 1947 )


Skeeles v. United States , 95 F. Supp. 242 ( 1951 )


Di Santo v. Pennsylvania , 47 S. Ct. 267 ( 1927 )


Wilmar Eugene Allen v. U.S. Government Department of Treasury and Commissioner of Internal Revenue , 976 F.2d 975 ( 1992 )


Estate of Maurice G. Todisco, Framingham Trust Company v. Commissioner of Internal Revenue , 757 F.2d 1 ( 1985 )


Mark D. Collins v. Commissioner of Internal Revenue , 3 F.3d 625 ( 1993 )


Old Colony Railroad v. Commissioner , 52 S. Ct. 211 ( 1932 )