This opinion cites 13 cases:

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


Condor Merritt v. Commissioner of Internal Revenue , 301 F.2d 484 ( 1962 )


Haldane M. Plunkett v. Commissioner of Internal Revenue , 465 F.2d 299 ( 1972 )


John C. Raley v. Commissioner of Internal Revenue , 676 F.2d 980 ( 1982 )


H. R. Gibson, Sr. v. United States , 360 F.2d 457 ( 1966 )


Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal Revenue , 413 F.2d 1047 ( 1969 )


Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue , 781 F.2d 1566 ( 1986 )


A. R. Woodham and Rosalie Woodham v. Commissioner of Internal Revenue , 256 F.2d 201 ( 1958 )


John L. Stephenson v. Commissioner of Internal Revenue , 748 F.2d 331 ( 1984 )


Charles Oran Mensik and Mary Mensik v. Commissioner of Internal Revenue , 328 F.2d 147 ( 1964 )


Casper W. Marsellus v. Commissioner of Internal Revenue , 544 F.2d 883 ( 1977 )


R.L. Goodmon v. Commissioner of Internal Revenue , 761 F.2d 1522 ( 1985 )


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