This opinion cites 7 cases:

Pesch v. Commissioner ( 1982 )


Alt v. Comm'r ( 2002 )


Muriel Heim v. Commissioner of Internal Revenue ( 1958 )


Howell v. Commissioner of Internal Revenue ( 1949 )


Heim v. Commissioner ( 1956 )


Howell v. Commissioner ( 1948 )


Estate of Campbell v. Commissioner ( 1971 )