This opinion cites 9 cases:

Walter F. Barton and Betty E. Barton v. Commissioner of Internal Revenue ( 1990 )


John J. Waters and Jeanne M. Waters v. Commissioner of Internal Revenue ( 1992 )


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


Arenjay Corporation, A. James Sedwick, Jr., Tax Matters Person v. Commissioner of Internal Revenue ( 1991 )


american-principals-leasing-corporation-adams-partners-ltd-harrison ( 1990 )


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


Charles D. Beard, Jr. Mary Sue Beard v. United States of America, John G. Beard Louise H. Beard v. United States ( 1993 )


wade-l-moser-and-lynn-r-moser-gary-a-bahmiller-and-cody-k-bahmiller ( 1990 )


robert-s-young-and-kimberly-c-young-v-commissioner-of-internal-revenue ( 1991 )