This opinion cites 8 cases:

Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


William R. And Lorna E. Hall v. Commissioner of Internal Revenue , 78 A.L.R. Fed. 355 ( 1984 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


James Karr and Nancy L. Karr v. Commissioner of Internal Revenue , 924 F.2d 1018 ( 1991 )


David E. Heasley and Kathleen Heasley v. Commissioner of Internal Revenue , 902 F.2d 380 ( 1990 )


Lazarus I. Levine and Norman L. Marks, Executors of the Estate of Samuel Stein v. Commissioner of Internal Revenue , 250 F.2d 798 ( 1958 )