This opinion cites 5 cases:

United States v. Mitchell , 91 S. Ct. 1763 ( 1971 )

• Supreme Court of the United States |   Monday, June 7, 1971 |   Cited 0 times

---

Miller v. Commissioner , 114 T.C. 184 ( 2000 )

• United States Tax Court |   Friday, March 24, 2000 |   Cited 0 times

---

Nelson v. Commissioner , 568 F.3d 662 ( 2009 )

• Court of Appeals for the Eighth Circuit |   Wednesday, June 10, 2009 |   Cited 0 times

---

Fehrs Finance Company, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 487 F.2d 184 ( 1973 )

• Court of Appeals for the Eighth Circuit |   Tuesday, November 6, 1973 |   Cited 0 times

---

Northern States Power Company, a Minnesota Corporation, and Northern States Power Company, a Wisconsin Corporation v. United States , 73 F.3d 764 ( 1996 )

• Court of Appeals for the Eighth Circuit |   Tuesday, January 2, 1996 |   Cited 0 times

---