This opinion cites 14 cases:

Knetsch v. United States ( 1960 )


Maxe Colleen McCorkle Morris v. Commissioner of Internal Revenue ( 1985 )


Piggly Wiggly Southern, Inc., Southern Graphic Art and Georgia Sales Company v. Commissioner of Internal Revenue ( 1986 )


Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue ( 1993 )


Richard J. Todd and Denese W. Todd v. Commissioner of Internal Revenue ( 1988 )


Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue ( 1986 )


Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue Service ( 1987 )


Sears Oil Co., Inc., on Review v. Commissioner of Internal Revenue, on Review ( 1966 )


Warner R. Waddell and Jeanette I. Waddell v. Commissioner of Internal Revenue ( 1988 )


James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue ( 1989 )


foy-bryant-and-kathryn-bryant-v-commissioner-of-internal-revenue-harvey ( 1986 )


James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal Revenue ( 1988 )


United States v. Kirby Lumber Co ( 1931 )


Gregory v. Helvering ( 1935 )