This opinion cites 20 cases:

la-verne-schulz-and-barbara-schulz-v-commissioner-of-internal-revenue-la ( 1982 )


Markosian v. Commissioner ( 1980 )


Betty Jean Capps v. Roscoe Eggers, Commissioner of Internal Revenue Service ( 1986 )


Helvering v. Horst ( 1940 )


United States v. Lee ( 1982 )


Hernandez v. Commissioner ( 1989 )


Commissioner v. Lane-Wells Co. ( 1944 )


Clarence H. O'DOnnell and Georgia G. O'DOnnell v. Commissioner of Internal Revenue Service ( 1984 )


Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal Revenue ( 1980 )


United States v. Robert R. Romero ( 1981 )


Wheeler v. Commissioner ( 2008 )


Robert D. Beard v. Commissioner of Internal Revenue ( 1986 )


United States v. Basye ( 1973 )


Commissioner v. Banks ( 2005 )


Lucas v. Earl ( 1930 )


Irvine K. Furman and Lorena K. Furman v. Commissioner of Internal Revenue ( 1967 )


George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue ( 1984 )


Frank T. Olsen and Lois E. Olsen v. Commissioner of Internal Revenue ( 1983 )


merle-e-parker-the-foundation-for-divine-meditation-incorporated-v ( 1966 )


Eugene M. Lonsdale, Sr. And Patsy R. Lonsdale v. Commissioner of Internal Revenue ( 1981 )