This opinion cites 8 cases:

Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal Revenue , 364 F.2d 38 ( 1966 )


Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal Revenue , 617 F.2d 507 ( 1980 )


Lawrence R. Fry and Nellie R. Fry, Husband and Wife v. United States , 557 F.2d 646 ( 1977 )


United States v. George Anderson , 625 F.2d 910 ( 1980 )


Commissioner of Internal Revenue v. Freeman P. Walker and Bernice Walker , 326 F.2d 261 ( 1964 )


bryan-l-stevens-and-bryan-l-stevens-as-surviving-spouse-of-alma-stevens , 452 F.2d 741 ( 1971 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


Squire v. Capoeman , 76 S. Ct. 611 ( 1956 )