This opinion cites 15 cases:

Halle v. Commissioner of Internal Revenue ( 1949 )


Raymond D. Klemp and Ann L. Klemp v. Commissioner of Internal Revenue ( 1984 )


Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner of Internal Revenue ( 1980 )


Luther R. Patton v. Commissioner of Internal Revenue ( 1986 )


Jack Ballard and Mary Ballard v. Commissioner of Internal Revenue ( 1984 )


Spies v. United States ( 1943 )


John L. Stephenson v. Commissioner of Internal Revenue ( 1984 )


Blanche S. Benjamin v. Commissioner of Internal Revenue ( 1979 )


Boyett Et Ux. v. Commissioner of Internal Revenue ( 1953 )


Robert W. Bradford v. Commissioner of Internal Revenue ( 1986 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue ( 1968 )


Lazarus I. Levine and Norman L. Marks, Executors of the Estate of Samuel Stein v. Commissioner of Internal Revenue ( 1958 )


Welch v. Helvering ( 1933 )


United States v. Janis ( 1976 )


Sally A. Shea v. Commissioner of Internal Revenue ( 1986 )