This opinion cites 10 cases:

E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )


Herbert A. Dunn and Georgia E. Dunn v. Commissioner of Internal Revenue , 615 F.2d 578 ( 1980 )


Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )


Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal Revenue , 670 F.2d 785 ( 1982 )


Sun Oil Company, Transferee, Sunray Dx Oil Company and Subsidiaries, Transferor v. Commissioner of Internal Revenue , 562 F.2d 258 ( 1977 )


Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )


Carol W. Hilton v. Commissioner of Internal Revenue , 671 F.2d 316 ( 1982 )


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


Knetsch v. United States , 81 S. Ct. 132 ( 1960 )


Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )