This opinion cites 11 cases:

Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue ( 1958 )


Beaver v. Commissioner ( 1970 )


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


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


Spies v. United States ( 1943 )


Gajewski v. Commissioner ( 1976 )


Ralph Freedson v. Commissioner of Internal Revenue ( 1978 )


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


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


United States v. Massei ( 1958 )


Petzoldt v. Commissioner ( 1989 )