This opinion cites 16 cases:

Commissioner v. National Alfalfa Dehydrating & Milling Co. ( 1974 )


The Harper Group, and Includible Subsidiaries v. Commissioner of Internal Revenue Service ( 1992 )


Beech Aircraft Corporation v. United States ( 1986 )


Commissioner of Internal Revenue v. Treganowan ( 1950 )


A. C. Ross, District Director of Internal Revenue, Atlanta, Georgia v. Suzanne Odom, Individually and as of the Estate of Benton Odom, Deceased ( 1968 )


Helvering v. Le Gierse ( 1941 )


Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil Corporation ( 1990 )


Amerco, Inc. Republic Insurance v. Commissioner Internal Revenue Service ( 1992 )


Stearns-Roger Corporation v. United States ( 1985 )


Carnation Company v. Commissioner of Internal Revenue ( 1981 )


Washington Athletic Club v. United States of America, Washington Athletic Club v. United States ( 1980 )


william-owens-and-jean-owens-v-aetna-life-casualty-co-a-connecticut ( 1981 )


United States v. Chicago, Burlington & Quincy Railroad ( 1973 )


R.V.I. Guar. Co. v. Comm'r ( 2015 )


Exxon Corporation v. Allen Gann ( 1994 )


Group Life & Health Insurance v. Royal Drug Co. ( 1979 )