This opinion cites 15 cases:

Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal Revenue , 349 F.2d 610 ( 1965 )


Wheeler v. Commissioner , 521 F.3d 1289 ( 2008 )


Robinson v. Commissioner , 70 F.3d 34 ( 1995 )


Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal Revenue , 774 F.2d 932 ( 1985 )


fortune-odendhal-jr-and-gloria-p-odendhal-fortune-odendhal-jr , 748 F.2d 908 ( 1984 )


Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal Revenue , 121 F.3d 393 ( 1997 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Pens. Plan Guide (Cch) P 23936e , 107 F.3d 877 ( 1997 )


Cathy Miller Hardy v. Commissioner of Internal Revenue , 181 F.3d 1002 ( 1999 )


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


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


United States v. Burke , 112 S. Ct. 1867 ( 1992 )


Commissioner v. Schleier , 115 S. Ct. 2159 ( 1995 )


Robinson v. Commissioner , 102 T.C. 116 ( 1994 )


Bagley v. Commissioner , 105 T.C. 396 ( 1995 )