This opinion cites 14 cases:

Heman v. Commissioner , 32 T.C. 479 ( 1959 )


United States v. Gary A. Rickman , 638 F.2d 182 ( 1980 )


genevra-heman-v-commissioner-of-internal-revenue-shelby-l-heman-trust , 283 F.2d 227 ( 1960 )


Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal Revenue , 716 F.2d 693 ( 1983 )


United States v. David N. Moore , 627 F.2d 830 ( 1980 )


Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )


United States v. John M. Grabinski , 727 F.2d 681 ( 1984 )


United States v. Morris Reid Smith, Jr. , 618 F.2d 280 ( 1980 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


United States v. Edelson, Joseph , 604 F.2d 232 ( 1979 )


United States v. Robert L. Mosel , 738 F.2d 157 ( 1984 )


United States v. Walter A. Connor, Jr. , 898 F.2d 942 ( 1990 )


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


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