This opinion cites 17 cases:

Gehl Company v. Commissioner of Internal Revenue ( 1986 )


Alexander v. Commissioner ( 1973 )


G. Lester Hash v. Commissioner of Internal Revenue ( 1959 )


Weisberger v. Commissioner ( 1933 )


Tokarski v. Commissioner ( 1986 )


Estate of Hall v. Commissioner ( 1989 )


William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal Revenue ( 1959 )


Pens. Plan Guide (Cch) P 23936e ( 1997 )


Fred M. Waring and Virginia Waring v. Commissioner of Internal Revenue ( 1969 )


Allen v. Commissioner of Internal Revenue ( 1941 )


Douglas A. Page and Carolyn Page v. Commissioner of Internal Revenue ( 1987 )


Welch v. Helvering ( 1933 )


Bartel v. Commissioner ( 1970 )


Petzoldt v. Commissioner ( 1989 )


Wichita Term. El. Co. v. Commissioner of Int. R. ( 1947 )


United States v. Hornstein ( 1949 )


Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue Service ( 1992 )