This opinion cites 11 cases:

Keith v. Commissioner of Internal Revenue , 139 F.2d 596 ( 1944 )


Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service , 631 F.2d 1182 ( 1980 )


Richard S. Heyman and Rosalee A. Heyman, (And) Joseph S. Heyman and Virginia S. Heyman v. Commissioner of Internal Revenue , 652 F.2d 598 ( 1980 )


Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal Revenue , 616 F.2d 429 ( 1980 )


M. C. Parrish & Co. v. Commissioner of Internal Revenue , 147 F.2d 284 ( 1945 )


jackson-e-cagle-jr-and-ann-cagle-v-commissioner-of-internal-revenue , 539 F.2d 409 ( 1976 )


Eckert v. Burnet , 51 S. Ct. 373 ( 1931 )


donald-l-wilkerson-mary-a-wilkerson-nick-l-lusich-jacqueline-e , 655 F.2d 980 ( 1981 )


Helvering v. Price , 60 S. Ct. 673 ( 1940 )


American Automobile Assn. v. United States , 81 S. Ct. 1727 ( 1961 )


Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )