This opinion cites 5 cases:
Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )
Geneva Drive in Theatre, Inc. Las Vegas Theatrical Corp. Concord Theatre Co. v. Commissioner of Internal Revenue , 622 F.2d 995 ( 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 )
samuel-p-norton-estate-of-beatrice-norton-deceased-v-commissioner-of , 474 F.2d 608 ( 1973 )
Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )