This opinion cites 11 cases:

Charles W. Ireland and Carolyn P. Ireland v. United States ( 1980 )


Indopco, Inc. v. Commissioner ( 1992 )


Janis v. Commissioner of Internal Revenue ( 2006 )


Franklin E. Erickson and Helen A. Erickson, Appellants-Petitioners v. Commissioner of Internal Revenue, Appellee-Respondent ( 1979 )


United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc. ( 1969 )


Deputy, Administratrix v. Du Pont ( 1940 )


Sealy Power, Ltd. v. Commissioner ( 1995 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue ( 1991 )


Conrad Janis Maria G. Janis v. Commissioner of Internal Revenue ( 2006 )


Welch v. Helvering ( 1933 )


Commissioner v. Tellier ( 1966 )