This opinion cites 10 cases:

Morgan v. COMMISSIONER OF INTERNAL REVENUE ( 1935 )


Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal Revenue ( 1981 )


Edward M. Selfe and Jane B. Selfe v. United States ( 1985 )


Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal Revenue ( 1976 )


Welch v. Helvering ( 1933 )


Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal Revenue ( 1984 )


Ambac Industries, Inc. (Formerly American Bosch Arma Corporation) v. Commissioner of Internal Revenue ( 1973 )


J.H. Harris, and William J. Martin v. United States ( 1990 )


paul-g-cornelius-mary-m-cornelius-as-of-the-estate-of-paul-g ( 1974 )


estate-of-daniel-leavitt-deceased-charles-d-fox-iii-estate-of-evelyn ( 1989 )