This opinion cites 7 cases:
The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )
Robert E. Montgomery and Lenora H. Montgomery v. United States , 18 F.3d 500 ( 1994 )
George J. Hogan and Marian M. Hogan v. United States , 513 F.2d 170 ( 1975 )
A. Sidney Malbon and Helene J. Malbon v. United States , 43 F.3d 466 ( 1994 )
Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )
John E. Shimota and Nan B. Shimota v. The United States , 943 F.2d 1312 ( 1991 )
Carolyn J. Guilzon, Individually and as of the Estate of Edward J. Guilzon, Deceased v. Commissioner of Internal Revenue , 985 F.2d 819 ( 1993 )
