This opinion cites 9 cases:

in-re-ruti-sweetwater-inc-sweetwater-resort-systems-sweetwater-properties , 836 F.2d 1263 ( 1988 )


Homer Z. Goatcher, and Margaret E. Goatcher, Husband and Wife v. United States , 944 F.2d 747 ( 1991 )


Edward M. Selfe and Jane B. Selfe v. United States , 778 F.2d 769 ( 1985 )


Estate of Joseph Leder, Deceased, Jeanne Leder v. Commissioner of Internal Revenue , 893 F.2d 237 ( 1989 )


Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States , 945 F.2d 359 ( 1991 )


estate-of-daniel-leavitt-deceased-charles-d-fox-iii-estate-of-evelyn , 875 F.2d 420 ( 1989 )


J.H. Harris, and William J. Martin v. United States , 902 F.2d 439 ( 1990 )


Higgins v. Smith , 60 S. Ct. 355 ( 1940 )


Frederick G. Brown v. Commissioner of Internal Revenue , 706 F.2d 755 ( 1983 )