This opinion cites 12 cases:

Milledge L. Middleton and Estate of Leone S. Middleton, Deceased, Milledge L. Middleton v. Commissioner of Internal Revenue , 693 F.2d 124 ( 1982 )


Commissioner of Internal Revenue v. Green , 126 F.2d 70 ( 1942 )


John A. Laney and Jeanine Laney v. Commissioner of Internal Revenue , 674 F.2d 342 ( 1982 )


John C. Echols and Deanna O. Echols v. Commissioner of Internal Revenue , 935 F.2d 703 ( 1991 )


edwin-m-dezendorf-and-florence-l-dezendorf-v-commissioner-of-internal , 312 F.2d 95 ( 1963 )


Helvering v. Gordon , 134 F.2d 685 ( 1943 )


Helvering v. Hammel , 61 S. Ct. 368 ( 1941 )


L&c Springs Associates, Century Capital Corporation, and Tax Matters Partner v. Commissioner of Internal Revenue , 188 F.3d 866 ( 1999 )


C. A. White Trucking Co., Inc. And A. F. Crane and Mary L. Crane v. Commissioner of Internal Revenue , 601 F.2d 867 ( 1979 )


Denman v. Brumback , 58 F.2d 128 ( 1932 )


Boehm v. Commissioner , 66 S. Ct. 120 ( 1945 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )