This opinion cites 19 cases:

Chase Manhattan Bank, N.A. v. Government of the Virgin Islands of the United States ( 2001 )


Chase Manhattan Bank, N.A. v. Government of the Virgin Islands, Bureau of Internal Revenue ( 2002 )


Asa Investerings P'Ship v. Comm'r ( 2002 )


estate-of-william-wikoff-smith-deceased-george-j-hauptfuhrer-jr ( 1981 )


United States v. Dalm ( 1990 )


Med James, Inc. v. Comm'r ( 2003 )


National Starch and Chemical Corporation v. Commissioner of Internal Revenue ( 1990 )


The E.W. Scripps Company and Subsidiaries v. United States ( 2005 )


Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal Revenue ( 1993 )


Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee ( 1977 )


Hyman S. Zfass v. Commissioner of Internal Revenue ( 1997 )


Timothy S. Heffley, as of the Estate of Opal P. Heffley, Deceased v. Commissioner of Internal Revenue ( 1989 )


estate-of-edward-p-bender-martha-a-bender-v-commissioner-of-internal ( 1987 )


Lawrence H. Melin, Jr. And Sandra S. Melin v. Commissioner of Internal Revenue ( 1995 )


Estate of Smith v. Commissioner ( 2005 )


General Electric Company and Subsidiaries v. United States ( 2004 )


Charles P. Stepnowski v. Commissioner of Internal Revenue Hercules Incorporated ( 2006 )


alfred-fortugno-v-commissioner-of-internal-revenue-silvia-fortugno-v ( 1965 )


Jones v. Liberty Glass Co. ( 1948 )