This opinion cites 11 cases:

Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal Revenue ( 1966 )


T. J. Starker v. United States ( 1979 )


Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal Revenue ( 1992 )


Gold Emporium, Inc., Michael J. Malicki and Kathleen Malicki v. Commissioner of Internal Revenue ( 1990 )


Indopco, Inc. v. Commissioner ( 1992 )


Bixby v. Commissioner ( 1972 )


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue ( 1975 )


Gladys T. Geiger v. Commissioner of Internal Revenue ( 1971 )


Helvering v. F. & R. Lazarus & Co. ( 1939 )


Frank J. Hradesky v. Commissioner of Internal Revenue ( 1976 )


Currier v. Commissioner ( 1968 )