This opinion cites 16 cases:

Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


United States v. Fior D'Italia, Inc. , 122 S. Ct. 2117 ( 2002 )


United States v. Stewart , 61 S. Ct. 102 ( 1940 )


Suzy's Zoo (R) v. Commissioner of Internal Revenue , 273 F.3d 875 ( 2001 )


william-e-frank-district-director-of-bureau-of-internal-revenue-for-the , 308 F.2d 520 ( 1962 )


norfolk-southern-corporation-and-affiliated-companies-norfolk-western , 140 F.3d 240 ( 1998 )


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


Helvering v. Inter-Mountain Life Insurance , 55 S. Ct. 572 ( 1935 )


Alexander v. Internal Revenue Service of the United States , 72 F.3d 938 ( 1995 )


Silverman v. Commissioner of Internal Revenue , 86 F.3d 260 ( 1996 )


Nick Kikalos and Helen Kikalos v. Commissioner of Internal Revenue , 190 F.3d 791 ( 1999 )


Jeanne Greene Snowa v. Commissioner of Internal Revenue , 123 F.3d 190 ( 1997 )


White v. United States , 59 S. Ct. 179 ( 1938 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Polaroid Corporation v. The United States of America , 235 F.2d 276 ( 1956 )


New England Power & Marine, Inc. v. Town of Tyngsborough (In Re Middlesex Power Equipment & Marine, Inc.) , 292 F.3d 61 ( 2002 )