This opinion cites 11 cases:

Commissioner v. Schleier ( 1995 )


Ethel West Cotnam v. Commissioner of Internal Revenue ( 1959 )


louise-f-young-aka-louise-y-ausman-james-r-ausman-v-commissioner-of ( 2001 )


Samuel Okin v. Commissioner of Internal Revenue ( 1987 )


estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent ( 2000 )


Helvering v. Horst ( 1940 )


Lucas v. Earl ( 1930 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue ( 2001 )


Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue ( 2000 )


James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue ( 2001 )


United States v. Burke ( 1992 )