This opinion cites 15 cases:

Switzer v. Commissioner ( 1953 )


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


Aleksandrs v. Laurins Cathie Laurins v. Commissioner Internal Revenue Service ( 1989 )


Condor Merritt v. Commissioner of Internal Revenue ( 1962 )


Beaver v. Commissioner ( 1970 )


Stephenson v. Commissioner ( 1982 )


Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue ( 1986 )


John L. Stephenson v. Commissioner of Internal Revenue ( 1984 )


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


Spies v. United States ( 1943 )


Welch v. Helvering ( 1933 )


Gajewski v. Commissioner ( 1976 )


Parks v. Commissioner ( 1990 )


King's Court Mobile Home Park, Inc. v. Commissioner ( 1992 )


Joseph Solomon v. Commissioner of Internal Revenue ( 1984 )