This opinion cites 14 cases:

Denver & Rio Grande Western Railroad Company v. Commissioner of Internal Revenue ( 1960 )


estate-of-ritner-k-walling-deceased-margaret-c-walling-ritner-e ( 1967 )


United States v. W. J. Wehrli and Helen B. Wehrli ( 1968 )


William Sennett and Sandra Sennett v. Commissioner of Internal Revenue ( 1985 )


Buffalo Union Furnace Co. v. Helvering ( 1934 )


Indopco, Inc. v. Commissioner ( 1992 )


Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal Revenue ( 1987 )


Martin Schachter Barbara Schachter v. Commissioner of Internal Revenue ( 2001 )


Dominion Resources, Incorporated v. United States ( 2000 )


Susan J. Mayors v. Commissioner of Internal Revenue ( 1986 )


Welch v. Helvering ( 1933 )


Interstate Transit Lines v. Commissioner ( 1943 )


Commissioner v. Tellier ( 1966 )


Commissioner v. Lincoln Savings & Loan Ass'n ( 1971 )