This opinion cites 14 cases:

Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal Revenue , 551 F.2d 929 ( 1977 )


Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue , 748 F.2d 890 ( 1984 )


Oren F. Potito, Oren F. Potito and Helen M. Potito v. Commissioner of Internal Revenue , 534 F.2d 49 ( 1976 )


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


Grant Foster and Barbara Dunn Foster v. Commissioner of Internal Revenue , 391 F.2d 727 ( 1968 )


biltmore-homes-inc-charles-f-cooper-charles-f-cooper-and-virginia-p , 288 F.2d 336 ( 1961 )


Helvering v. Taylor , 55 S. Ct. 287 ( 1935 )


North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )


Lashells' Estate v. Commissioner of Internal Revenue , 208 F.2d 430 ( 1953 )


Roslyn Sharwell v. Commissioner of Internal Revenue , 419 F.2d 1057 ( 1969 )


Gladys T. Geiger v. Commissioner of Internal Revenue , 440 F.2d 688 ( 1971 )


Sol Diamond and Muriel Diamond v. Commissioner of Internal Revenue , 492 F.2d 286 ( 1974 )


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


James v. United States , 81 S. Ct. 1052 ( 1961 )