This opinion cites 7 cases:

Richard W. And Janet Orzechowski v. Commissioner of Internal Revenue , 592 F.2d 677 ( 1979 )


Blair E. Hildebrand v. Commissioner of Internal Revenue , 683 F.2d 57 ( 1982 )


John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal Revenue , 638 F.2d 1105 ( 1981 )


Earl M. Coplon and Mollie M. Coplon v. Commissioner of Internal Revenue , 277 F.2d 534 ( 1960 )


Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal Revenue , 274 F.2d 25 ( 1959 )


Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal Revenue , 661 F.2d 53 ( 1981 )


Sompong and Patricia K. Dumdeang v. Commissioner of Internal Revenue , 739 F.2d 452 ( 1984 )