This opinion cites 12 cases:

Botany Worsted Mills v. United States , 49 S. Ct. 129 ( 1929 )


Lucas v. Ox Fibre Brush Co. , 50 S. Ct. 273 ( 1930 )


Stephen P. Wilfong v. United States , 991 F.2d 359 ( 1993 )


David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue , 905 F.2d 241 ( 1990 )


Hanover Building Materials, Inc., Cross-Appellant v. Louis O. Guiffrida, Director, Federal Management Agency, Cross-Appellee , 748 F.2d 1011 ( 1984 )


Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal Revenue , 965 F.2d 1038 ( 1992 )


David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 967 F.2d 116 ( 1992 )


Robert A. Young and Gertrude R. Young, and R. & G. Young Vineyards, Inc. v. Commissioner of Internal Revenue , 650 F.2d 1083 ( 1981 )


Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal Revenue , 931 F.2d 1044 ( 1991 )


william-l-comer-family-equity-pure-trust-william-l-comer-myra-l-comer , 958 F.2d 136 ( 1992 )


Estate of Michael A. Johnson, Deceased, Geraldine Johnson, Administratrix, and Geraldine Johnson v. Commissioner of Internal Revenue , 985 F.2d 1315 ( 1993 )


Lewis and Taylor, Inc. v. Commissioner of Internal Revenue , 447 F.2d 1074 ( 1971 )