This opinion cites 2 cases:

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

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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John W. Barnard & June W. Barnard, Earl D. Kay, Jr. & Nancy O. Kay, Joseph J. Allen & Jennene S. Allen v. Commissioner of Internal Revenue , 731 F.2d 230 ( 1984 )

• Court of Appeals for the Fourth Circuit |   Thursday, April 5, 1984 |   Cited 0 times

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