This opinion cites 15 cases:

Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal Revenue , 738 F.2d 67 ( 1984 )


R. O'Dell & Sons Co. v. Commissioner of Internal Rev. , 169 F.2d 247 ( 1948 )


Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal Revenue , 877 F.2d 1364 ( 1989 )


United States v. Abe Bender , 218 F.2d 869 ( 1955 )


Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue , 943 F.2d 22 ( 1991 )


Jack C. Chilingirian Joann E. Chilingirian v. Commissioner of Internal Revenue , 918 F.2d 1251 ( 1990 )


National City Bank of Minneapolis v. Lundgren , 435 N.W.2d 588 ( 1989 )


Leo Elwert v. United States , 231 F.2d 928 ( 1956 )


Helvering v. Hammel , 61 S. Ct. 368 ( 1941 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


donald-h-lamm-and-frances-g-lamm-v-commissioner-of-internal-revenue , 873 F.2d 194 ( 1989 )


james-a-allan-and-eileen-allan-dennis-m-evavold-and-joanne-l-evavold , 856 F.2d 1169 ( 1988 )


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


Crane v. Commissioner , 331 U.S. 1 ( 1947 )


Commissioner v. Tufts , 103 S. Ct. 1826 ( 1983 )