This opinion cites 13 cases:

Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal Revenue , 959 F.2d 16 ( 1992 )


United States v. William J. Rochelle, Jr., Trustee in Bankruptcy for John Milton Addison, Bankrupt , 384 F.2d 748 ( 1967 )


Felver A. Rowell, Jr. And Betty C. Rowell v. Commissioner of Internal Revenue , 884 F.2d 1085 ( 1989 )


Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenue , 204 F.3d 1228 ( 2000 )


Douglas Page v. Commissioner of Internal Revenue , 58 F.3d 1342 ( 1995 )


mallette-bros-construction-co-inc-v-united-states-of-america-gautier , 695 F.2d 145 ( 1983 )


Cathy Miller Hardy v. Commissioner of Internal Revenue , 181 F.3d 1002 ( 1999 )


Higgins v. Smith , 60 S. Ct. 355 ( 1940 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )


James v. United States , 81 S. Ct. 1052 ( 1961 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )