This opinion cites 29 cases:

Century Data Sys. ex rel. California Computer Prods. v. Commissioner , 86 T.C. 157 ( 1986 )


R. H. Stearns Co. v. United States , 54 S. Ct. 325 ( 1934 )


Building Syndicate Co. v. United States , 292 F.2d 623 ( 1961 )


Bennet v. Helvering , 137 F.2d 537 ( 1943 )


estate-of-william-f-harrah-deceased-louis-mead-dixon-william-f-harrah , 77 F.3d 1122 ( 1996 )


96-cal-daily-op-serv-5786-96-daily-journal-dar-9439-pens-plan , 91 F.3d 1326 ( 1996 )


Dcd Programs, Ltd. v. Michael W. Leighton, Hill, Farrer & Burrill , 833 F.2d 183 ( 1987 )


Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue , 992 F.2d 1136 ( 1993 )


Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal Revenue , 165 F.3d 572 ( 1999 )


Mayfair Minerals, Inc. v. Commissioner of Internal Revenue , 456 F.2d 622 ( 1972 )


Mark Buchine v. Commissioner of Internal Revenue Service, Karen C. Buchine v. Commissioner of Internal Revenue Service , 20 F.3d 173 ( 1994 )


Harriet Rissetto v. Plumbers and Steamfitters Local 343, a Business Entity, Form Unknown, Michael Beavers and Does 1-25, Inclusive , 94 F.3d 597 ( 1996 )


ball-ball-and-brosamer-inc-ball-and-brosamer-j-v-a-joint-venture , 964 F.2d 890 ( 1992 )


United States v. Brockamp , 117 S. Ct. 849 ( 1997 )


LeFever v. Commissioner , 100 F.3d 778 ( 1996 )


Robert P. Shook and Barbara I. Shook v. United States , 713 F.2d 662 ( 1983 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )


david-m-kelley-david-m-kelley-estate-of-nancy-i-kelley-deceased-v , 45 F.3d 348 ( 1995 )


C. H. Wentworth v. Commissioner of Internal Revenue , 244 F.2d 874 ( 1957 )


Estate of Letts v. Commissioner , 109 T.C. 290 ( 1997 )