This opinion cites 26 cases:

Alexander v. Internal Revenue Service of the United States ( 1995 )


William L. Riley and June E. Riley v. Commissioner of Internal Revenue ( 1981 )


Srivastava v. Commissioner ( 2000 )


Ralph F. Waterman v. Commissioner of Internal Revenue ( 1999 )


robert-b-scrimgeour-and-bayview-farm-duck-creek-partners-lp-king-road ( 1998 )


Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue ( 1985 )


Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue ( 2000 )


Joann C. Arnes v. United States ( 1992 )


Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United States ( 1995 )


Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal Revenue ( 1997 )


Ethel West Cotnam v. Commissioner of Internal Revenue ( 1959 )


estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent ( 2000 )


Daniel S. W. Kelly v. Commissioner of Internal Revenue ( 1956 )


Chanticleer Skyline Room, Inc. v. Greer ( 1974 )


Lucas v. Earl ( 1930 )


Old Colony Trust Co. v. Commissioner ( 1929 )


Covington v. Rhodes ( 1978 )


Aetna Casualty & Surety Co. v. Starkey ( 1982 )


Dillon Ex Rel. Dillon v. Consolidated Delivery, Inc. ( 1979 )


Helvering v. Horst ( 1940 )