This opinion cites 7 cases:

United States v. Floyd Julius Patrin, Sr., United States of America v. Barbara Patrin , 575 F.2d 708 ( 1978 )


Parkside, Inc. And Beaconcrest, Inc. v. Commissioner of Internal Revenue , 571 F.2d 1092 ( 1977 )


William Stephen Allen and Jane E. Allen, His Wife v. United States , 541 F.2d 786 ( 1976 )


Redwood Empire Savings & Loan Association v. Commissioner of Internal Revenue , 628 F.2d 516 ( 1980 )


Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal Revenue , 631 F.2d 642 ( 1980 )


United States v. United States Gypsum Co. , 68 S. Ct. 525 ( 1948 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )