This opinion cites 12 cases:

Helvering v. Mitchell ( 1938 )


Rutkin v. United States ( 1952 )


Johnny Weimerskirch v. Commissioner of Internal Revenue ( 1979 )


Leo Elwert v. United States ( 1956 )


Thomas A. Moore, Sr. v. Commissioner of Internal Revenue ( 1984 )


Beaver v. Commissioner ( 1970 )


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


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States ( 1968 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue ( 1968 )


Gajewski v. Commissioner ( 1976 )


Weimerskirch v. Commissioner ( 1977 )


Meier v. Commissioner ( 1988 )