This opinion cites 9 cases:

Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue , 252 F.2d 56 ( 1958 )


Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal Revenue , 696 F.2d 1234 ( 1983 )


Haldane M. Plunkett v. Commissioner of Internal Revenue , 465 F.2d 299 ( 1972 )


Kenneth Poy Lee and Chow Joy Lee v. United States , 466 F.2d 11 ( 1972 )


Joseph J. Birkenstock and Generose M. Birkenstock v. Commissioner of Internal Revenue , 646 F.2d 1185 ( 1981 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


Sidney Kreps v. Commissioner of Internal Revenue , 351 F.2d 1 ( 1965 )


Charles Oran Mensik and Mary Mensik v. Commissioner of Internal Revenue , 328 F.2d 147 ( 1964 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )