This opinion cites 3 cases:

Charles W. P. Kamanski and Robin Kamanski v. Commissioner of Internal Revenue , 477 F.2d 452 ( 1973 )

• Court of Appeals for the Ninth Circuit |   Monday, April 16, 1973 |   Cited 0 times

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James E. Cox and Christine D. Cox v. United States , 537 F.2d 1066 ( 1976 )

• Court of Appeals for the Ninth Circuit |   Tuesday, June 15, 1976 |   Cited 0 times

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Fay v. Helvering , 120 F.2d 253 ( 1941 )

• Court of Appeals for the Second Circuit |   Monday, June 2, 1941 |   Cited 0 times

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