This opinion cites 13 cases:

Commissioner v. Kowalski , 98 S. Ct. 315 ( 1977 )


Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )


Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States , 608 F.2d 1269 ( 1979 )


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


John J. Harvey and Irma P. Harvey v. Commissioner of Internal Revenue , 283 F.2d 491 ( 1960 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie Hartsell , 305 F.2d 221 ( 1962 )


Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue , 411 F.2d 537 ( 1969 )


Billy J. Neal and Judith A. Neal v. Commissioner of Internal Revenue , 681 F.2d 1157 ( 1982 )


United States v. Lee W. Tauferner and Carolyn E. Tauferner , 407 F.2d 243 ( 1969 )


raymond-a-sanders-and-vadna-m-sanders-raymond-degn-kevin-o-blackwell , 439 F.2d 296 ( 1971 )


Thomas J. Doyle and Laura A. Doyle v. Commissioner of Internal Revenue , 354 F.2d 480 ( 1966 )


Louis R. And Yvonne M. Frederick v. United States , 603 F.2d 1292 ( 1979 )