This opinion cites 11 cases:

Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue ( 1989 )


sheldon-e-friedman-debby-b-friedman-zell-c-hurwitz-myrna-hurwitz-alvin ( 1989 )


Joyce Purcell v. Commissioner of Internal Revenue ( 1987 )


Howard Ratliff and Gloria Ratliff v. Commissioner of Internal Revenue ( 1989 )


Edward E. Lee, Jr. And Betty J. Lee v. Commissioner of Internal Revenue, Gerard J. Schmidt and Mary A. Schmidt v. Commissioner of Internal Revenue ( 1989 )


Gregory v. Helvering ( 1935 )


John E. Keane, Dorothy M. Keane v. Commissioner of Internal Revenue ( 1989 )


David W. Keats v. United States ( 1988 )


raymond-killingsworth-and-patsy-killingsworth-v-commissioner-of-internal ( 1989 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue ( 1988 )


edward-bohrer-and-gwenyth-bohrer-v-commissioner-of-internal-revenue-glen ( 1991 )