This opinion cites 22 cases:
Cottage Savings Assn. v. Commissioner , 111 S. Ct. 1503 ( 1991 )
Knetsch v. United States , 81 S. Ct. 132 ( 1960 )
Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )
Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue , 862 F.2d 1486 ( 1989 )
Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )
sheldon-e-friedman-debby-b-friedman-zell-c-hurwitz-myrna-hurwitz-alvin , 869 F.2d 785 ( 1989 )
David C. Enrici Marianne Enrici Lawrence H. Easterling Phyllis Easterling v. Commissioner Internal Revenue Service , 813 F.2d 293 ( 1987 )
Howard Ratliff and Gloria Ratliff v. Commissioner of Internal Revenue , 865 F.2d 97 ( 1989 )
Haggar Co. v. Helvering, Com'r of Internal Revenue , 60 S. Ct. 337 ( 1940 )
Edward E. Lee, Jr. And Betty J. Lee v. Commissioner of Internal Revenue, Gerard J. Schmidt and Mary A. Schmidt v. Commissioner of Internal Revenue , 897 F.2d 915 ( 1989 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )
Stanley R. Kielmar and Carol J. Kielmar v. Commissioner of Internal Revenue , 884 F.2d 959 ( 1990 )
John M. Casper v. Commissioner of Internal Revenue , 805 F.2d 902 ( 1986 )
Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant , 862 F.2d 400 ( 1988 )
Stephen A. Mahoney, Iii, and Mary Ann Mahoney v. Commissioner of Internal Revenue , 808 F.2d 1219 ( 1987 )
John E. Keane, Dorothy M. Keane v. Commissioner of Internal Revenue , 865 F.2d 1088 ( 1989 )
Arnold T. Forseth, Gerald R. Formsma and Constance Y. Formsma v. Commissioner of Internal Revenue , 845 F.2d 746 ( 1988 )
raymond-killingsworth-and-patsy-killingsworth-v-commissioner-of-internal , 864 F.2d 1214 ( 1989 )
pleasant-summit-land-corporation-in-88-1373-v-commissioner-of-internal , 863 F.2d 263 ( 1988 )