This opinion cites 19 cases:

Marshall French and Susan French v. United States , 487 F.2d 1246 ( 1973 )


A. H. Kelson and Nyla C. Kelson v. United States , 503 F.2d 1291 ( 1974 )


Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 601 F.2d 734 ( 1979 )


William N. Harsha and Barbara J. Harsha v. United States , 590 F.2d 884 ( 1979 )


Estate of Ervin A. Reinke, Deceased Marion Reinke, Personal Representative Marion Reinke v. Commissioner of Internal Revenue , 46 F.3d 760 ( 1995 )


Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue , 294 F.2d 957 ( 1961 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


John R. Duncan Joyce A. Duncan v. Commissioner of Internal Revenue Service , 68 F.3d 315 ( 1995 )


Eckert v. Burnet , 51 S. Ct. 373 ( 1931 )


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


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )


Helvering v. Price , 60 S. Ct. 673 ( 1940 )


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


United States v. Generes , 92 S. Ct. 827 ( 1972 )


Smith v. Commissioner , 34 T.C. 1100 ( 1960 )


Bixby v. Commissioner , 58 T.C. 757 ( 1972 )


Putoma Corp. v. Commissioner , 66 T.C. 652 ( 1976 )


Allen v. Commissioner , 92 T.C. 1 ( 1989 )


First Nat. Bank of Duncanville v. United States , 481 F. Supp. 633 ( 1979 )