This opinion cites 11 cases:

William F. Sanford v. Commissioner of Internal Revenue ( 1969 )


Cohan v. Commissioner of Internal Revenue ( 1930 )


Constancio Babilonia and Cleo Babilonia v. Commissioner of Internal Revenue ( 1982 )


John Herbert Orr and Elizabeth G. Orr v. United States ( 1965 )


Merlo v. Commissioner of Internal Revenue ( 2007 )


david-rockefeller-and-margaret-mcg-rockefeller-v-commissioner-of-internal ( 1982 )


Davis v. United States ( 1990 )


Charles H. Addis Cindi Addis v. Commissioner of Internal Revenue ( 2004 )


Welch v. Helvering ( 1933 )


Sanford v. Commissioner ( 1968 )


Bond v. Commissioner ( 1993 )