This opinion cites 11 cases:

C. F. Williams and Jeanne v. Williams v. Commissioner of Internal Revenue , 627 F.2d 1032 ( 1980 )


Clark v. Commissioner of Internal Revenue , 205 F.2d 353 ( 1953 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal Revenue , 318 F.2d 611 ( 1963 )


James J. Caligiuri and Rose M. Caligiuri v. Commissioner of Internal Revenue , 549 F.2d 1155 ( 1977 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


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


Van Anda v. Commissioner , 12 T.C. 1158 ( 1949 )


Clark v. Commissioner , 18 T.C. 780 ( 1952 )


Litton Business Systems, Inc. v. Commissioner , 61 T.C. 367 ( 1973 )


Underhill v. Commissioner , 45 T.C. 489 ( 1966 )