This opinion cites 10 cases:

Commissioner v. Indianapolis Power & Light Co. ( 1990 )


James v. United States ( 1961 )


Saunders v. Commissioner of Internal Revenue ( 1939 )


Consarc Corporation and Consarc Engineering, Ltd. v. United States Treasury Department, Office of Foreign Assets Control ( 1995 )


Louis W. Epstein Family Partnership Levitz Furniture Corporation, Intervenor in D.C. v. Kmart Corporation ( 1994 )


Continental Illinois Corporation, Also Known as Continental Bank Corporation, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant ( 1993 )


North American Oil Consolidated v. Burnet ( 1932 )


Investers Diversified Services, Inc. v. Commissioner of Internal Revenue ( 1963 )


Healy v. Commissioner ( 1953 )


United States v. Catto ( 1966 )