This opinion cites 13 cases:

Charles E. Nicholson, Jr. And Margaret K. Nicholson v. Commissioner of Internal Revenue Service , 60 F.3d 1020 ( 1995 )


Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal Revenue , 931 F.2d 1044 ( 1991 )


Estate of Michael A. Johnson, Deceased, Geraldine Johnson, Administratrix, and Geraldine Johnson v. Commissioner of Internal Revenue , 985 F.2d 1315 ( 1993 )


Michael L. Lennox and Glenda J. Lennox v. Commissioner of Internal Revenue , 998 F.2d 244 ( 1993 )


David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 967 F.2d 116 ( 1992 )


Hanover Building Materials, Inc., Cross-Appellant v. Louis O. Guiffrida, Director, Federal Management Agency, Cross-Appellee , 748 F.2d 1011 ( 1984 )


Stephen P. Wilfong v. United States , 991 F.2d 359 ( 1993 )


United States v. Sidney Estridge, James F. O'crowley, Jr., Herbert Maslin , 797 F.2d 1454 ( 1986 )


David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue , 905 F.2d 241 ( 1990 )


william-l-comer-family-equity-pure-trust-william-l-comer-myra-l-comer , 958 F.2d 136 ( 1992 )


United States v. Donruss Co. , 89 S. Ct. 501 ( 1969 )


Pierce v. Underwood , 108 S. Ct. 2541 ( 1988 )


Minahan v. Commissioner , 88 T.C. 492 ( 1987 )