This opinion cites 10 cases:

Estate of Aaron Levine, Deceased, Harvey Levine, and Anna Levine, Surviving Wife v. Commissioner of Internal Revenue , 634 F.2d 12 ( 1980 )


Edna Bennett Hirst v. Commissioner of Internal Revenue , 572 F.2d 427 ( 1978 )


Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


Helvering v. Bruun , 60 S. Ct. 631 ( 1940 )


joseph-w-johnson-jr-and-margaret-a-johnson-v-commissioner-of-internal , 495 F.2d 1079 ( 1974 )


victor-p-diedrich-and-frances-t-diedrich-v-commissioner-of-internal , 643 F.2d 499 ( 1981 )


Minnesota Tea Co. v. Helvering , 58 S. Ct. 393 ( 1938 )


Crane v. Commissioner , 331 U.S. 1 ( 1947 )


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


United States v. Estate of Donnelly , 90 S. Ct. 1033 ( 1970 )