This opinion cites 5 cases:

Estate of Elizabeth L. Power v. Commissioner of Internal Revenue , 736 F.2d 826 ( 1984 )

• Court of Appeals for the First Circuit |   Thursday, June 21, 1984 |   Cited 0 times

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Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal Revenue , 898 F.2d 50 ( 1990 )

• Court of Appeals for the Fifth Circuit |   Wednesday, April 11, 1990 |   Cited 0 times

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E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )

• Court of Appeals for the Eleventh Circuit |   Monday, January 9, 1984 |   Cited 0 times

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independent-electric-supply-inc-v-commissioner-of-internal-revenue , 781 F.2d 724 ( 1986 )

• Court of Appeals for the Ninth Circuit |   Friday, January 24, 1986 |   Cited 0 times

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

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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