This opinion cites 11 cases:

Patricia A. Price v. Commissioner of Internal Revenue ( 1989 )


Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue ( 1993 )


James A. Guth, and Arlys M. Guth v. Commissioner of Internal Revenue ( 1990 )


Jacquelyn Hayman v. Commissioner of Internal Revenue ( 1993 )


John J. Waters and Jeanne M. Waters v. Commissioner of Internal Revenue ( 1992 )


Welch v. Helvering ( 1933 )


Sally A. Shea v. Commissioner of Internal Revenue ( 1986 )


wade-l-moser-and-lynn-r-moser-gary-a-bahmiller-and-cody-k-bahmiller ( 1990 )


american-principals-leasing-corporation-adams-partners-ltd-harrison ( 1990 )


Yvonne E. Ness v. Commissioner of Internal Revenue Service ( 1992 )


harvey-l-casebeer-patricia-casebeer-lewis-w-moore-shirley-l-moore ( 1990 )