This opinion cites 13 cases:

Gene L. Moretti v. Commissioner of Internal Revenue ( 1996 )


Allen v. Commissioner ( 1951 )


United States v. Robert S. Falcone, Sandra S. Falcone ( 1991 )


William Sennett and Sandra Sennett v. Commissioner of Internal Revenue ( 1985 )


United States v. Olympic Radio & Television, Inc. ( 1955 )


Indopco, Inc. v. Commissioner ( 1992 )


New Colonial Ice Co. v. Helvering ( 1934 )


United States v. Boyle ( 1985 )


Manuel Cebollero v. Commissioner of Internal Revenue ( 1992 )


United States v. Robert S. Falcone, Sandra S. Falcone ( 1992 )


Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal Revenue ( 1959 )


Welch v. Helvering ( 1933 )


Roberts v. Commissioner ( 1974 )