This opinion cites 16 cases:

Tucker v. Commissioner ( 1971 )


Mitchell v. Commissioner ( 1980 )


Donald J. Porter and Harriet J. Porter v. Commissioner of Internal Revenue ( 1988 )


arlin-m-adams-and-neysa-c-adams-v-commissioner-of-internal-revenue-in ( 1988 )


Porter v. Commissioner ( 1987 )


Holswade v. Commissioner ( 1984 )


Gerald W. Frank v. United States ( 1978 )


Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United States ( 1980 )


Hammond v. Commissioner of Internal Revenue ( 1954 )


Donald P. Kasun and Joyce J. Kasun v. United States ( 1982 )


Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue ( 1974 )


Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States ( 1979 )


Morton L. E. Chwalow and Esther L. Chwalow v. Commissioner of Internal Revenue ( 1972 )


Peurifoy v. Commissioner ( 1958 )


Metcalf & Eddy v. Mitchell ( 1926 )


Billy J. Neal and Judith A. Neal v. Commissioner of Internal Revenue ( 1982 )