This opinion cites 12 cases:
David Dewees and Anne Dewees v. Commissioner of Internal Revenue , 870 F.2d 21 ( 1989 )
edward-bohrer-and-gwenyth-bohrer-v-commissioner-of-internal-revenue-glen , 945 F.2d 344 ( 1991 )
raymond-killingsworth-and-patsy-killingsworth-v-commissioner-of-internal , 864 F.2d 1214 ( 1989 )
Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )
Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue , 862 F.2d 1486 ( 1989 )
sheldon-e-friedman-debby-b-friedman-zell-c-hurwitz-myrna-hurwitz-alvin , 869 F.2d 785 ( 1989 )
John E. Keane, Dorothy M. Keane v. Commissioner of Internal Revenue , 865 F.2d 1088 ( 1989 )
Joyce Purcell v. Commissioner of Internal Revenue , 826 F.2d 470 ( 1987 )
David W. Keats v. United States , 865 F.2d 86 ( 1988 )
Howard Ratliff and Gloria Ratliff v. Commissioner of Internal Revenue , 865 F.2d 97 ( 1989 )
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 )