This opinion cites 21 cases:

estate-of-laura-v-bell-deceased-laurel-v-bell-cahill-estate-of-charles ( 1991 )


Buffalo Tool & Die Mfg. Co. v. Commissioner ( 1980 )


Estate of Baumgardner v. Commissioner ( 1985 )


United States v. Cartwright ( 1973 )


Estate of Sherrod v. Commissioner ( 1984 )


Winn-Dixie Stores v. Commissioner ( 1998 )


United States v. Boyle ( 1985 )


Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue ( 1982 )


Fred M. Waring and Virginia Waring v. Commissioner of Internal Revenue ( 1969 )


John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant ( 1989 )


Timothy S. Heffley, as of the Estate of Opal P. Heffley, Deceased v. Commissioner of Internal Revenue ( 1989 )


Welch v. Helvering ( 1933 )


Wendland v. Commissioner ( 1982 )


McShain v. Commissioner ( 1979 )


Estate of H. Floyd Sherrod, H. Floyd Sherrod, Jr. And Estalee Sherrod Sandlin, Co-Executors v. Commissioner of Internal Revenue ( 1985 )


Ralph Penn v. Commissioner of Internal Revenue, Albert Penn v. Commissioner of Internal Revenue ( 1955 )


Russell Redhouse, Jr. v. Commissioner of Internal Revenue ( 1984 )


Wolfsen Land & Cattle Co. v. Commissioner ( 1979 )


Kessler v. Commissioner ( 1986 )


Bank of West v. Commissioner ( 1989 )