This opinion cites 13 cases:

Thor Power Tool Co. v. Commissioner ( 1979 )


Consolidated Manufacturing, Inc. v. Commissioner ( 2001 )


Dayton Hudson Corporation and Subsidiaries v. Commissioner of Internal Revenue ( 1998 )


Lawrence T. Newman and Beverly R. Newman v. State of Indiana ( 1997 )


john-j-harden-v-commissioner-of-internal-revenue-frances-hale-harden-v ( 1955 )


Commissioner v. Hansen ( 1959 )


Brown v. Helvering ( 1934 )


Nick Kikalos and Helen Kikalos v. Commissioner of Internal Revenue ( 2006 )


all-steel-equipment-inc-cross-appellee-v-commissioner-of-internal ( 1972 )


American Fletcher Corporation v. United States ( 1987 )


The Travelers Insurance Company v. United States ( 2002 )


Lucas v. American Code Co. ( 1930 )


Bank One Corp. v. Comm'r ( 2003 )