This opinion cites 17 cases:

Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995 , 471 F.2d 738 ( 1973 )


Commissioner of Internal Revenue v. J. W. Gaddy and Ruth Gaddy, J. W. Gaddy and Ruth Gaddy v. Commissioner of Internal Revenue , 344 F.2d 460 ( 1965 )


george-w-and-mary-ann-keck-v-commissioner-of-internal-revenue-mary-ann , 415 F.2d 531 ( 1969 )


Claudia Halliday, Birmingham Trust National Bank, of Estate of William T. Halliday, Jr. v. United States , 655 F.2d 68 ( 1981 )


Professional Insurance Agents of Michigan v. Commissioner of Internal Revenue , 726 F.2d 1097 ( 1984 )


Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal Revenue , 752 F.2d 1128 ( 1985 )


United States v. Lesoine United States v. Marcus , 203 F.2d 123 ( 1953 )


United States v. Skelly Oil Co. , 89 S. Ct. 1379 ( 1969 )


North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )


United States v. Merrill , 211 F.2d 297 ( 1954 )


Angelus Funeral Home v. Commissioner of Internal Revenue , 407 F.2d 210 ( 1969 )


Commissioner v. Wilcox , 66 S. Ct. 546 ( 1946 )


Haberkorn v. United States , 173 F.2d 587 ( 1949 )


United States v. Lewis , 71 S. Ct. 522 ( 1951 )


Healy v. Commissioner , 73 S. Ct. 671 ( 1953 )


James v. United States , 81 S. Ct. 1052 ( 1961 )


Commissioner v. Indianapolis Power & Light Co. , 110 S. Ct. 589 ( 1990 )