This opinion cites 10 cases:

Donald H. Mathes and Patricia Marie Mathes v. Commissioner of Internal Revenue , 576 F.2d 70 ( 1978 )


S. Don Huckaby v. United States Department of the Treasury, Internal Revenue Service , 804 F.2d 297 ( 1986 )


Information Resources, Inc., a Corporation v. United States , 950 F.2d 1122 ( 1992 )


Estate of Michael A. Johnson, Deceased, Geraldine Johnson, Administratrix, and Geraldine Johnson v. Commissioner of Internal Revenue , 985 F.2d 1315 ( 1993 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 988 F.2d 27 ( 1993 )


David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 967 F.2d 116 ( 1992 )


United States v. Pfitsch , 41 S. Ct. 569 ( 1921 )


Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal Revenue , 972 F.2d 1095 ( 1992 )


Galloway v. United States , 63 S. Ct. 1077 ( 1943 )


Lehman v. Nakshian , 101 S. Ct. 2698 ( 1981 )