This opinion cites 10 cases:

Fay v. Helvering , 120 F.2d 253 ( 1941 )


Matheson v. Commissioner of Internal Revenue , 54 F.2d 537 ( 1931 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


Rosenberg v. Commisssioner of Internal Revenue , 198 F.2d 46 ( 1952 )


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


United States v. Rogers , 120 F.2d 244 ( 1941 )


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


Elliott v. Commissioner , 40 T.C. 304 ( 1963 )


Prince v. Commissioner , 66 T.C. 1058 ( 1976 )


Pfalzgraf v. Commissioner , 67 T.C. 784 ( 1977 )