This opinion cites 35 cases:

Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue ( 1976 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue ( 1967 )


Estate of Sanford v. Commissioner ( 1939 )


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue ( 1991 )


Louis H. Diamond, Madelene Diamond v. Commissioner of Internal Revenue ( 1991 )


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal ( 1990 )


Arnold T. Forseth, Gerald R. Formsma and Constance Y. Formsma v. Commissioner of Internal Revenue ( 1988 )


Sharon D. Kantor, Robert E. Kantor v. Commissioner of Internal Revenue ( 1993 )


Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal Revenue ( 1990 )


William v. Scoggins Joyce M. Scoggins Robert W. Christensen Carrie L. Christensen v. Commissioner Internal Revenue Service ( 1995 )


Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal Revenue ( 1985 )


Swift & Co. v. Hocking Valley Railway Co. ( 1917 )


Gregory v. Helvering ( 1935 )


Snow v. Commissioner ( 1974 )


Freytag v. Commissioner ( 1987 )