This opinion cites 9 cases:

Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United States , 395 F.2d 861 ( 1968 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )


Felver A. Rowell, Jr. And Betty C. Rowell v. Commissioner of Internal Revenue , 884 F.2d 1085 ( 1989 )


Epmeier v. United States , 199 F.2d 508 ( 1952 )


Dana A. Hinckley and Adelaide Hinckley v. Commissioner of Internal Revenue , 410 F.2d 937 ( 1969 )


Campbell County State Bank, Incorporated, of Herreid, South Dakota v. Commissioner of Internal Revenue , 311 F.2d 374 ( 1963 )


Mary Ruark v. Commissioner of Internal Revenue , 449 F.2d 311 ( 1971 )


Norman and Viola Calhoun v. United States , 591 F.2d 1243 ( 1979 )


Anderson v. City of Bessemer City , 105 S. Ct. 1504 ( 1985 )