This opinion cites 8 cases:

In the Matter of Indian Lake Estates, Inc., Bankrupt. United States of America v. Ernest L. Stewart, Trustee ( 1971 )


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue ( 1991 )


United States v. Boyle ( 1985 )


Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal Revenue ( 1985 )


Welch v. Helvering ( 1933 )


Rawlin L. Stovall v. Commissioner of Internal Revenue ( 1985 )


In Re Arthur Carol Sanford, Debtor. United States of America v. Arthur Carol Sanford ( 1992 )


Glenn W. Turner and Alice A. Turner, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant ( 1987 )