This opinion cites 12 cases:

Fred A. Berzon v. Commissioner of Internal Revenue, Gertrude Berzon v. Commissioner of Internal Revenue , 534 F.2d 528 ( 1976 )


Charles L. Knapp and Beverley E. Knapp v. Commissioner of Internal Revenue , 867 F.2d 749 ( 1989 )


United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, Deceased , 347 F.2d 7 ( 1965 )


In Re Estate of Harold Hartshorne, Deceased. Harold Hartshorne, Jr., and James M. Hartshorne, Executors v. Commissioner of Internal Revenue , 402 F.2d 592 ( 1968 )


George S. Gradow v. The United States , 897 F.2d 516 ( 1990 )


Pittman v. United States , 878 F. Supp. 833 ( 1994 )


Merrill v. Fahs , 65 S. Ct. 655 ( 1945 )


Commissioner v. Wemyss , 65 S. Ct. 652 ( 1945 )


Helvering v. Hallock , 60 S. Ct. 444 ( 1940 )


Commissioner v. Estate of Church , 69 S. Ct. 322 ( 1949 )


Rainwater v. United States , 78 S. Ct. 946 ( 1958 )


United States v. Southwestern Cable Co. , 88 S. Ct. 1994 ( 1968 )