This opinion cites 7 cases:

treaty-pines-investments-partnership-william-f-wallace-a-partner-other , 967 F.2d 206 ( 1992 )


Estate of Harry M. Hudgins, Deceased, Lee C. Hudgins and Harry Hudgins Ii, Co-Independent Executors v. Commissioner of Internal Revenue , 57 F.3d 1393 ( 1995 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Estate of Malcolm McAlpine Jr., Deceased, Geraldine McAlpine Independent and Jocelyn McAlpine Greeman, Independent v. Commissioner of Internal Revenue , 968 F.2d 459 ( 1992 )


Dresser Industries, Inc. And Consolidated Subsidiaries v. Commissioner of Internal Revenue , 911 F.2d 1128 ( 1990 )


J. & O. Altschul Tobacco Co. v. Commissioner of Int. Rev. , 42 F.2d 609 ( 1930 )


Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue , 39 F.3d 402 ( 1994 )