This opinion cites 9 cases:

Donald James Kalgaard v. Commissioner of Internal Revenue , 764 F.2d 1322 ( 1985 )


richard-h-foster-and-sara-b-foster-t-jack-foster-jr-and-patricia , 756 F.2d 1430 ( 1985 )


Billie C. Rager and Wanda L. Rager v. Commissioner of Internal Revenue , 775 F.2d 1081 ( 1985 )


James L. Smith and Carolyn S. Smith v. Commissioner of Internal Revenue , 800 F.2d 930 ( 1986 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


William R. And Lorna E. Hall v. Commissioner of Internal Revenue , 78 A.L.R. Fed. 355 ( 1984 )


Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal Revenue , 309 F.2d 373 ( 1962 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )