This opinion cites 15 cases:

Sutherland v. Commissioner ( 1959 )


Green v. Comm'r ( 1984 )


Johnny Weimerskirch v. Commissioner of Internal Revenue ( 1979 )


Burton L. Spellman and Roslyn Spellman v. Commissioner of Internal Revenue ( 1988 )


Hga Cinema Trust, Burton W. Kanter, Trustee v. Commissioner of Internal Revenue ( 1991 )


Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal Revenue ( 1987 )


United States v. Charles A. Esser ( 1975 )


estate-of-robert-w-lisle-deceased-estate-of-donna-m-lisle-deceased ( 2005 )


Louis H. Diamond, Madelene Diamond v. Commissioner of Internal Revenue ( 1991 )


Hague Estate v. Commissioner of Internal Revenue ( 1943 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue ( 1977 )


Welch v. Helvering ( 1933 )


Snow v. Commissioner ( 1974 )


Weimerskirch v. Commissioner ( 1977 )


Boyett Et Ux. v. Commissioner of Internal Revenue ( 1953 )