This opinion cites 11 cases:

Helvering v. Mitchell ( 1938 )


Anthony N. Grimes v. Commissioner of Internal Revenue Service ( 1996 )


William D. Little v. Commissioner of Internal Revenue ( 1997 )


Paul L. Thomas v. Commissioner of the Internal Revenue Service ( 1995 )


united-states-v-oliver-alvin-trigg-united-states-of-america-v-james ( 1993 )


Commissioner v. McCoy ( 1987 )


Friko Corporation, Johnny Daccarett-Ghia, as Alleged Alter Ego or Nominee of Friko Corporation v. Commissioner of Internal Revenue ( 1994 )


david-m-kelley-david-m-kelley-estate-of-nancy-i-kelley-deceased-v ( 1995 )


United States v. William J. Alt, M.D. Rosalinda Alt Karen Alt Robert W. Alt, William J. Alt, M.D. ( 1996 )


United States v. Halper ( 1989 )


Austin v. United States ( 1993 )