This opinion cites 11 cases:

Fred M. Archer and Evie B. Archer v. Commissioner of Internal Revenue , 227 F.2d 270 ( 1955 )


Johnny Weimerskirch v. Commissioner of Internal Revenue , 596 F.2d 358 ( 1979 )


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


Arthur Hughes v. Commissioner of Internal Revenue , 451 F.2d 975 ( 1971 )


John H. Lary, Jr., and Sherry S. Lary v. United States , 787 F.2d 1538 ( 1986 )


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


Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States , 522 F.2d 708 ( 1975 )


Robert F. Christensen and Eileen F. Christensen v. Commissioner of Internal Revenue Service , 786 F.2d 1382 ( 1986 )


Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal Revenue , 715 F.2d 67 ( 1983 )


Raul Llorente v. Commissioner of Internal Revenue , 649 F.2d 152 ( 1981 )


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )