This opinion cites 7 cases:
Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )
Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue , 798 F.2d 65 ( 1986 )
Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )
Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal Revenue , 670 F.2d 785 ( 1982 )
Carol W. Hilton v. Commissioner of Internal Revenue , 671 F.2d 316 ( 1982 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )