This opinion cites 13 cases:

William H. And Avilda L. Edwards v. Commissioner of Internal Revenue ( 1982 )


Cohan v. Commissioner of Internal Revenue ( 1930 )


Halle v. Commissioner of Internal Revenue ( 1949 )


Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal Revenue ( 1983 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States ( 1957 )


United States v. Ronald M. Long ( 1980 )


New Colonial Ice Co. v. Helvering ( 1934 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue ( 1967 )


United States v. Bruce Smith, United States of America v. Roberta Blair ( 1989 )


Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal Revenue ( 1990 )


Deputy, Administratrix v. Du Pont ( 1940 )


Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal Revenue ( 1985 )


Welch v. Helvering ( 1933 )