This opinion cites 9 cases:

Raymond A. O'COnnOr and Bertha K. O'COnnOr v. Commissioner of Internal Revenue, Burt Cold Storage, Inc. v. Commissioner of Internal Revenue , 412 F.2d 304 ( 1969 )


joseph-a-cirillo-and-martha-r-cirillo-v-commissioner-of-internal , 314 F.2d 478 ( 1963 )


Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal Revenue , 877 F.2d 1364 ( 1989 )


Grant Foster and Barbara Dunn Foster v. Commissioner of Internal Revenue , 391 F.2d 727 ( 1968 )


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States , 398 F.2d 1002 ( 1968 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Helvering v. Mitchell , 58 S. Ct. 630 ( 1938 )


Gajewski v. Commissioner , 67 T.C. 181 ( 1976 )


Kotmair v. Commissioner , 86 T.C. 1253 ( 1986 )