This opinion cites 5 cases:
Bonaire Development Company, a California Corporation, Successor by Merger to Branjon, Inc. v. Commissioner of Internal Revenue , 679 F.2d 159 ( 1982 )
George R. Shippy, George Shippy, Jr., Wilda Shippy, Harold Shippy, and Deloris Shippy v. United States , 308 F.2d 743 ( 1962 )
Tim W. Lillie and Ingeborg v. Lillie v. Commissioner of Internal Revenue, Pearl Lillie v. Commissioner of Internal Revenue , 370 F.2d 562 ( 1966 )
Russell Mann and Vivian Mann v. Commissioner of Internal Revenue , 483 F.2d 673 ( 1973 )
E. Keith Owens v. Commissioner of Internal Revenue , 568 F.2d 1233 ( 1977 )