This opinion cites 7 cases:
I. J. Marshall and Claribel Marshall v. Commissioner of Internal Revenue, Flora H. Miller v. Commissioner of Internal Revenue , 510 F.2d 259 ( 1975 )
John R. Collins, II v. United States , 514 F.2d 1282 ( 1975 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal Revenue , 595 F.2d 1060 ( 1979 )
Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )
Burnet v. Commonwealth Improvement Co. , 53 S. Ct. 198 ( 1932 )
Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )