This opinion cites 13 cases:

Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Richard M. Baptiste, Transferee v. Commissioner of Internal Revenue , 29 F.3d 1533 ( 1994 )


Gabriel J. Baptiste, Jr., Transferee v. Commissioner of Internal Revenue , 29 F.3d 433 ( 1994 )


William J. Sullivan and Georgia K. Sullivan v. United States , 363 F.2d 724 ( 1966 )


Wall v. United States , 164 F.2d 462 ( 1947 )


Mray A. Maher and Rose M. Maher v. Commissioner of Internal Revenue, Ray A. Maher, Transferee v. Commissioner of Internal Revenue , 469 F.2d 225 ( 1972 )


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


Joann C. Arnes v. United States , 981 F.2d 456 ( 1992 )


Marsha Hatch Ingham v. United States , 167 F.3d 1240 ( 1999 )


Anderson v. Trade Winds Enterprises Corp. , 241 So. 2d 174 ( 1970 )


Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )


Vernon Edler, Jr. v. Commissioner of Internal Revenue , 727 F.2d 857 ( 1984 )


United States v. Davis , 82 S. Ct. 1190 ( 1962 )