This opinion cites 9 cases:

Knetsch v. United States ( 1960 )


Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal Revenue ( 1966 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue ( 1971 )


Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal Revenue ( 1990 )


Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue ( 1985 )


Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue ( 1986 )


E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue ( 1984 )


Howard Gilman v. Commissioner of Internal Revenue ( 1991 )


James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue ( 1989 )