This opinion cites 8 cases:

Allen M. Early and Jeannette B. Early v. Commissioner of Internal Revenue , 445 F.2d 166 ( 1971 )


John D. Byram and Sally A. Byram v. Commissioner of Internal Revenue , 555 F.2d 1234 ( 1977 )


In the Matter of Richard L. Kochell, Debtor. Appeal of United States of America , 804 F.2d 84 ( 1986 )


Joann C. Arnes v. United States , 981 F.2d 456 ( 1992 )


Ray L. Wesson, Estate of Ray Wesson, Deceased, E. Hall, Administrator v. United States , 48 F.3d 894 ( 1995 )


William T. Firesheets, Ii, Trustee Joseph M. Ardoin, Trustee v. A.G. Building Specialists, Inc. , 134 F.3d 729 ( 1998 )


Lyeth v. Hoey , 59 S. Ct. 155 ( 1938 )


United States v. Davis , 82 S. Ct. 1190 ( 1962 )