This opinion cites 17 cases:

Knetsch v. United States ( 1960 )


Ladd (Raymond H.) v. Roberts (Raymond), Apple (Linden G.), Friesz (Douglas), Castello (David), Buford, Mills (j.t.), Chin, Davies (Steven J.) ( 1991 )


S. Peter Lebowitz and Theresa Lebowitz v. Commissioner of Internal Revenue ( 1990 )


William B. Akers and Jo Ann Akers v. Commissioner of Internal Revenue ( 1986 )


Estate of Melvin W. Isaacson, Deceased, Miriam A. Isaacson, and Miriam A. Isaacson 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 )


Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue ( 1976 )


D. M. Haggard and Nila Haggard v. Commissioner of Internal Revenue ( 1956 )


pleasant-summit-land-corporation-in-88-1373-v-commissioner-of-internal ( 1988 )


Magruder v. Supplee ( 1942 )


Welch v. Helvering ( 1933 )


Olson v. United States ( 1934 )


John W. Barnard & June W. Barnard, Earl D. Kay, Jr. & Nancy O. Kay, Joseph J. Allen & Jennene S. Allen v. Commissioner of Internal Revenue ( 1984 )


Todd v. United States ( 1985 )


James A. Shriver v. Commissioner of Internal Revenue ( 1990 )


Carol W. Hilton v. Commissioner of Internal Revenue ( 1982 )


james-a-allan-and-eileen-allan-dennis-m-evavold-and-joanne-l-evavold ( 1988 )