This opinion cites 9 cases:

Fred M. Archer and Evie B. Archer v. Commissioner of Internal Revenue , 227 F.2d 270 ( 1955 )


Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service , 877 F.2d 624 ( 1989 )


C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue , 338 F.2d 602 ( 1964 )


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


Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal Revenue , 413 F.2d 1047 ( 1969 )


Gilbert Weiss v. Commissioner of Internal Revenue , 221 F.2d 152 ( 1955 )


Evans v. Commissioner , 48 T.C. 704 ( 1967 )


Wood v. Commissioner , 41 T.C. 593 ( 1964 )


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