This opinion cites 9 cases:

Anthony J. Accardo and Clarice Accardo v. Commissioner of Internal Revenue , 942 F.2d 444 ( 1991 )


Lucky Stores, Inc. And Subsidiaries v. Commissioner of Internal Revenue , 153 F.3d 964 ( 1998 )


Gary Everson and Mary Everson v. United States , 108 F.3d 234 ( 1997 )


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )


David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal Revenue , 907 F.2d 1173 ( 1990 )


edmundo-b-espinoza-v-malcolm-lucas-honorable-justices-of-supreme-court , 61 F.3d 910 ( 1995 )


Matter of Estate of Mundell , 124 Idaho 152 ( 1993 )


Succession of McVay v. McVay , 476 So. 2d 1070 ( 1985 )


Rowan Cos. v. United States , 101 S. Ct. 2288 ( 1981 )