This opinion cites 12 cases:
william-g-and-martha-c-martin-v-commissioner-of-internal-revenue-joseph , 649 F.2d 1133 ( 1981 )
horace-b-rickey-jr-and-jewel-s-rickey-v-united-states-of-america , 592 F.2d 1251 ( 1979 )
Commissioner v. Wemyss , 65 S. Ct. 652 ( 1945 )
Lester Crown v. Commissioner of Internal Revenue , 585 F.2d 234 ( 1978 )
Robinette v. Helvering , 63 S. Ct. 540 ( 1943 )
Smith v. Shaughnessy , 63 S. Ct. 545 ( 1943 )
Sullivan v. Commissioner , 16 T.C. 228 ( 1951 )
Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )
Dixon v. United States , 85 S. Ct. 1301 ( 1965 )
Allen v. Commissioner , 57 T.C. 12 ( 1971 )
Greenspun v. Commissioner , 72 T.C. 931 ( 1979 )
Crown v. Commissioner , 67 T.C. 1060 ( 1977 )