This opinion cites 12 cases:

Moller v. United States , 553 F. Supp. 1071 ( 1982 )


Young & Rubicam, Inc. v. The United States , 410 F.2d 1233 ( 1969 )


Atlantic Cleaners & Dyers, Inc. v. United States , 52 S. Ct. 607 ( 1932 )


Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )


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


Fs Services, Inc., a Delaware Corporation, as Successor by Merger to Illinois Farm Supply Company, an Illinois Corporation v. The United States , 413 F.2d 548 ( 1969 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )


Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )


L. Heller & Son, Inc. v. Commissioner , 12 T.C. 1109 ( 1949 )


Frank v. Commissioner , 20 T.C. 511 ( 1953 )


Hoover Co. v. Commissioner , 72 T.C. 206 ( 1979 )