This opinion cites 16 cases:

lawrence-r-uri-jr-and-cathaleen-t-uri-v-commissioner-of-internal , 949 F.2d 371 ( 1991 )


Schelble v. Commissioner , 130 F.3d 1388 ( 1997 )


William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal Revenue , 266 F.2d 575 ( 1959 )


Dr. Bruce Holman Audrey B. Holman v. United States , 728 F.2d 462 ( 1984 )


Roslyn Sharwell v. Commissioner of Internal Revenue , 419 F.2d 1057 ( 1969 )


Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue Service , 975 F.2d 534 ( 1992 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


Jerome D. And Bernetta O. Hanson v. Commissioner of Internal Revenue , 696 F.2d 1232 ( 1983 )


George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )


Gladys T. Geiger v. Commissioner of Internal Revenue , 440 F.2d 688 ( 1971 )


Higgins v. Smith , 60 S. Ct. 355 ( 1940 )


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


United States v. Basye , 93 S. Ct. 1080 ( 1973 )


Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Leavell v. Commissioner , 104 T.C. 140 ( 1995 )