This opinion cites 12 cases:

Stephen Babin Betty Boehm Babin v. Commissioner of Internal Revenue , 23 F.3d 1032 ( 1994 )


Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service , 877 F.2d 624 ( 1989 )


Thelma Jo Lange v. R. L. Phinney, District Director of Internal Revenue Service, and the United States of America , 507 F.2d 1000 ( 1975 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 988 F.2d 27 ( 1993 )


Markwardt v. Commissioner , 64 T.C. 989 ( 1975 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue , 338 F.2d 602 ( 1964 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )


Gladys T. Geiger v. Commissioner of Internal Revenue , 440 F.2d 688 ( 1971 )


United States v. Kirby Lumber Co , 52 S. Ct. 4 ( 1931 )


Wood v. Commissioner , 41 T.C. 593 ( 1964 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )