This opinion cites 19 cases:

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


Carmel v. United States (In Re Carmel) ( 1991 )


Streber v. Commissioner ( 1998 )


United States v. William J. Rochelle, Jr., Trustee in Bankruptcy for John Milton Addison, Bankrupt ( 1967 )


Rutkin v. United States ( 1952 )


James v. United States ( 1961 )


United States v. Boyle ( 1985 )


Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue ( 1993 )


Harry Moore, Trustee v. United States ( 1969 )


Helvering v. Edison Securities Corporation ( 1935 )


Commissioner of Internal Revenue v. Erie Forge Co. ( 1948 )


Commissioner of Internal Revenue v. Ray ( 1937 )


Westbrook v. Commissioner ( 1995 )


Commissioner v. Wilcox ( 1946 )


Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And ( 1957 )


Oren F. Potito, Oren F. Potito and Helen M. Potito v. Commissioner of Internal Revenue ( 1976 )


H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal Revenue ( 1971 )


Illinois Power Company v. Commissioner of Internal Revenue ( 1986 )


Mark D. Collins v. Commissioner of Internal Revenue ( 1993 )