This opinion cites 11 cases:

Goldwater Et Al. v. Carter, President of the United States, Et Al. , 444 U.S. 996 ( 1979 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Griffiths v. Commissioner , 60 S. Ct. 277 ( 1939 )


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )


Knetsch v. United States , 81 S. Ct. 132 ( 1960 )


Diedrich v. Commissioner , 102 S. Ct. 2414 ( 1982 )


Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )


Mathews v. Commissioner , 61 T.C. 12 ( 1973 )


Lerner v. Commissioner , 71 T.C. 290 ( 1978 )


May v. Commissioner , 76 T.C. 7 ( 1981 )