This opinion cites 18 cases:

William H. And Avilda L. Edwards v. Commissioner of Internal Revenue ( 1982 )


Darling v. Commissioner of Internal Revenue ( 1931 )


Jerry W. Counts and Rae A. Counts v. Commissioner of Internal Revenue ( 1985 )


United States v. Gary A. Rickman ( 1980 )


United States v. David N. Moore ( 1980 )


Zellerbach Paper Co. v. Helvering ( 1934 )


Commissioner v. Lane-Wells Co. ( 1944 )


Thomas A. Moore, Sr. v. Commissioner of Internal Revenue ( 1984 )


United States v. Jerome Daly ( 1973 )


Robert D. Beard v. Commissioner of Internal Revenue ( 1986 )


Lucas v. Pilliod Lumber Co. ( 1930 )


Florsheim Brothers Drygoods Co. v. United States ( 1930 )


Welch v. Helvering ( 1933 )


Dixon v. United States ( 1965 )


United States v. Arthur J. Porth ( 1970 )


United States v. Robert L. Mosel ( 1984 )


Philip S. Morgan v. Commissioner of Internal Revenue ( 1986 )


Automobile Club of Mich. v. Commissioner ( 1957 )