This opinion cites 9 cases:

Buffalo Tool & Die Mfg. Co. v. Commissioner ( 1980 )


Frederick G. Krapf, Jr., and June B. Krapf v. The United States ( 1992 )


David C. Enrici Marianne Enrici Lawrence H. Easterling Phyllis Easterling v. Commissioner Internal Revenue Service ( 1987 )


Estate of Adelia E. Brown, Deceased, G. C. Brown v. Commissioner of Internal Revenue ( 1970 )


Helvering v. National Grocery Co. ( 1938 )


United States v. Cartwright ( 1973 )


Estate of Thomas L. Kaplin, Deceased, Maury I. Kaplin, and Gertrude F. Kaplin, Surviving Spouse v. Commissioner of Internal Revenue ( 1984 )


Stephen A. Mahoney, Iii, and Mary Ann Mahoney v. Commissioner of Internal Revenue ( 1987 )


Arnold T. Forseth, Gerald R. Formsma and Constance Y. Formsma v. Commissioner of Internal Revenue ( 1988 )