This opinion cites 9 cases:

Commissioner v. Groetzinger ( 1987 )


Arne Thirup and Pauline Thirup v. Commissioner of Internal Revenue ( 1974 )


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue ( 1975 )


William F. Owen, Jr. Gretchen K. Owen v. Commissioner Internal Revenue Service ( 1989 )


Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal Revenue ( 1984 )


Donald A. And Judith W. Peck v. Commissioner of Internal Revenue ( 1985 )


Laurence M. And Phyllis W. Carlson v. Commissioner of Internal Revenue ( 1983 )


Gladys T. Geiger v. Commissioner of Internal Revenue ( 1971 )


Illinois Cereal Mills, Inc. v. Commissioner of Internal Revenue ( 1986 )