This opinion cites 12 cases:

Leonard Lundgren and Evelyn Lundgren v. Commissioner of Internal Revenue ( 1967 )


Richard J. Todd and Denese W. Todd v. Commissioner of Internal Revenue ( 1988 )


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


A. H. Kelson and Nyla C. Kelson v. United States ( 1974 )


Marshall French and Susan French v. United States ( 1973 )


Whipple v. Commissioner ( 1963 )


David E. Heasley and Kathleen Heasley v. Commissioner of Internal Revenue ( 1990 )


Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee ( 1979 )


William N. Harsha and Barbara J. Harsha v. United States ( 1979 )


Joseph M. Irom v. Commissioner of Internal Revenue ( 1989 )


harvey-l-casebeer-patricia-casebeer-lewis-w-moore-shirley-l-moore ( 1990 )


Welch v. Helvering ( 1933 )