This opinion cites 13 cases:

Edward W. And Leona J. Andrews v. Commissioner of Internal Revenue ( 1991 )


Soterios and Catharine Hantzis v. Commissioner of Internal Revenue ( 1981 )


Putnam v. United States ( 1994 )


First Chicago Nbd Corporation v. Commissioner of Internal Revenue ( 1998 )


Estate of McLendon v. Commissioner ( 1998 )


Robert Rosenspan v. United States ( 1971 )


Gerald W. Frank v. United States ( 1978 )


Idaho Ambucare Center, Inc. v. United States ( 1995 )


Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United States ( 1980 )


Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States ( 1979 )


Allan C. Deamer and Sharon L. Deamer v. Commissioner of Internal Revenue ( 1985 )


George Harvey James v. United States ( 1962 )


Commissioner v. Flowers ( 1946 )