This opinion cites 10 cases:

Freytag v. Commissioner ( 1991 )


David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal Revenue ( 1988 )


United States v. Boyle ( 1985 )


Zachary H. Sacks and Salley Sacks v. Commissioner of Internal Revenue ( 1996 )


Welch v. Helvering ( 1933 )


Freytag v. Commissioner ( 1987 )


Sheldon Jay David, Marilyn David, Walter David and Marian David v. Commissioner of Internal Revenue ( 1995 )


Laurence M. Addington, David M. Cohn, John Sann and Marianne Sann v. Commissioner of Internal Revenue ( 2000 )


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal ( 1990 )


Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue ( 1994 )