This opinion cites 16 cases:

Estate of Jennie Fleming, Deceased, Donald K. Fleming v. Commissioner of Internal Revenue ( 1992 )


Commissioner v. Wemyss ( 1945 )


Eleanor M. Ballard v. Commissioner of Internal Revenue ( 1988 )


Helvering v. National Grocery Co. ( 1938 )


Pepper v. Litton ( 1939 )


United States v. Cartwright ( 1973 )


United States v. Boyle ( 1985 )


Estate of William A. Frieders, Deceased, Elmer Frieders v. Commissioner of Internal Revenue Service ( 1982 )


Laverne Smoot, as of the Estate of Ruth M. Smoot v. United States ( 1989 )


Adaline v. Kincaid v. United States ( 1982 )


Lebold v. Inland Steel Co. ( 1941 )


Mitchell v. United States ( 1925 )


united-states-v-10540-acres-of-land-more-or-less-situate-in-porter ( 1972 )


Welch v. Helvering ( 1933 )


Foster v. Arata ( 1958 )


Estate of Elijah Muhammad, Deceased, Emanuel Muhammad, Administrator v. Commissioner of Internal Revenue ( 1992 )