This opinion cites 11 cases:

Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal Revenue , 227 F.2d 753 ( 1955 )


Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 838 F.2d 330 ( 1988 )


Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal Revenue , 337 F.2d 432 ( 1964 )


David H. Orth and Barbara A. Orth v. Commissioner of Internal Revenue , 813 F.2d 837 ( 1987 )


Daniel D. And Agnes H. Palmer v. Commissioner of Internal Revenue , 523 F.2d 1308 ( 1975 )


Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal Revenue , 480 F.2d 171 ( 1973 )


leo-g-ebben-and-donna-w-ebben-gilbert-dreyfuss-and-evelyn-h-dreyfuss , 783 F.2d 906 ( 1986 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Zinniel v. Commissioner , 89 T.C. 357 ( 1987 )


Parker v. Commissioner , 86 T.C. 547 ( 1986 )