This opinion cites 8 cases:

Charles W. Ireland and Carolyn P. Ireland v. United States , 621 F.2d 731 ( 1980 )


George Gardiner Green and Eleanor T. Green, Plaintiffs-Appellants-Cross v. United States of America, Defendant-Appellee-Cross , 460 F.2d 412 ( 1972 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


pauline-w-ach-v-commissioner-of-internal-revenue-estate-of-ernest-m , 358 F.2d 342 ( 1966 )


commissioner-of-internal-revenue-v-consolidated-premium-iron-ores , 265 F.2d 320 ( 1959 )


Frederick H. Foglesong, Elizabeth C. Foglesong, and Frederick H. Foglesong Co., Inc. v. Commissioner of Internal Revenue , 621 F.2d 865 ( 1980 )


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


United States v. Basye , 93 S. Ct. 1080 ( 1973 )