This opinion cites 11 cases:

Superintendent of Five Civilized Tribes v. Commissioner , 55 S. Ct. 820 ( 1935 )


Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal Revenue , 364 F.2d 38 ( 1966 )


Hayes Big Eagle (1), Ruby Bolton (2), and Charles Whitehorn (3) v. The United States , 300 F.2d 765 ( 1962 )


Commissioner of Internal Revenue v. Freeman P. Walker and Bernice Walker , 326 F.2d 261 ( 1964 )


bryan-l-stevens-and-bryan-l-stevens-as-surviving-spouse-of-alma-stevens , 452 F.2d 741 ( 1971 )


Choteau v. Burnet , 51 S. Ct. 598 ( 1931 )


United States v. Kagama , 6 S. Ct. 1109 ( 1886 )


Lawrence R. Fry and Nellie R. Fry, Husband and Wife v. United States , 557 F.2d 646 ( 1977 )


Commissioner of Taxation v. Brun , 286 Minn. 43 ( 1970 )


Albert L. And Rita F. Lafontaine v. Commissioner of Internal Revenue , 533 F.2d 382 ( 1976 )


United States v. Anderson , 442 F. Supp. 10 ( 1977 )