This opinion cites 11 cases:

Christos Laganas v. Commissioner of Internal Revenue , 281 F.2d 731 ( 1960 )


Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue , 429 F.2d 650 ( 1970 )


Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal Revenue , 621 F.2d 1318 ( 1980 )


Commissioner of Internal Revenue v. Laughton , 113 F.2d 103 ( 1940 )


Commissioner of Internal Revenue v. Newman , 159 F.2d 848 ( 1947 )


la-verne-schulz-and-barbara-schulz-v-commissioner-of-internal-revenue-la , 686 F.2d 490 ( 1982 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


Cole v. STATE BY & THROUGH OR. DEPT. OF REV. , 294 Or. 188 ( 1982 )


Craske v. Dept. of Rev. , 9 Or. Tax 92 ( 1981 )


United States v. Basye , 93 S. Ct. 1080 ( 1973 )


Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )