This opinion cites 14 cases:

Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal Revenue ( 1983 )


Fred M. Archer and Evie B. Archer v. Commissioner of Internal Revenue ( 1955 )


Quock Ting v. United States ( 1891 )


United States v. Robert Neff ( 1980 )


Spies v. United States ( 1943 )


United States v. Sullivan ( 1927 )


Wichita Term. El. Co. v. Commissioner of Int. R. ( 1947 )


Lyle F. Miller v. Commissioner of Internal Revenue ( 1981 )


Donald John Rechtzigel v. Commissioner of Internal Revenue ( 1983 )


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


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States ( 1968 )


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


estate-of-hutchen-upshaw-deceased-ardenia-upshaw-administratrix-and ( 1969 )


Welch v. Helvering ( 1933 )