This opinion cites 11 cases:

Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


Ansley-Sheppard-Burgess Co. v. Commissioner , 104 T.C. 367 ( 1995 )


Asphalt Products Co., Inc., Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 796 F.2d 843 ( 1986 )


Herberger v. Commissioner of Internal Revenue , 195 F.2d 293 ( 1952 )


Homes by Ayres v. Commissioner of Internal Revenue , 795 F.2d 832 ( 1986 )


James v. And Esther R. Cole, and Clifford M. And Elizabeth A. Cole v. Commissioner of Internal Revenue , 586 F.2d 747 ( 1978 )


Knight-Ridder Newspapers, Inc. v. United States , 743 F.2d 781 ( 1984 )


Wilkinson-Beane, Inc. v. Commissioner of Internal Revenue , 420 F.2d 352 ( 1970 )


Lucas v. American Code Co. , 50 S. Ct. 202 ( 1930 )


Lucas v. Kansas City Structural Steel Co. , 50 S. Ct. 263 ( 1930 )


Commissioner v. Asphalt Products Co. , 107 S. Ct. 2275 ( 1987 )