This opinion cites 12 cases:

Richard W. And Janet Orzechowski v. Commissioner of Internal Revenue , 592 F.2d 677 ( 1979 )


Blair E. Hildebrand v. Commissioner of Internal Revenue , 683 F.2d 57 ( 1982 )


John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal Revenue , 638 F.2d 1105 ( 1981 )


Walter P. Stricker and Joan M. Stricker v. Commissioner of Internal Revenue , 438 F.2d 1216 ( 1971 )


Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal Revenue , 661 F.2d 53 ( 1981 )


Ferris L. Johnson and Jettie L. Johnson v. Commissioner of Internal Revenue , 620 F.2d 153 ( 1980 )


Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie Hartsell , 305 F.2d 221 ( 1962 )


Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue , 411 F.2d 537 ( 1969 )


Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States , 608 F.2d 1269 ( 1979 )


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


John J. Harvey and Irma P. Harvey v. Commissioner of Internal Revenue , 283 F.2d 491 ( 1960 )


Commissioner v. Stidger , 87 S. Ct. 1065 ( 1967 )