This opinion cites 11 cases:

Sears, Roebuck & Co. v. Commissioner , 96 T.C. 61 ( 1991 )


United States v. Merriam , 44 S. Ct. 69 ( 1923 )


Sears, Roebuck & Co. v. Commissioner , 96 T.C. 671 ( 1991 )


Porter v. Commissioner , 53 S. Ct. 451 ( 1933 )


Amerco v. Commissioner , 96 T.C. 18 ( 1991 )


Gould v. Gould , 38 S. Ct. 53 ( 1917 )


Helvering v. Le Gierse , 61 S. Ct. 646 ( 1941 )


Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


Commissioner v. Portland Cement Co. of Utah , 101 S. Ct. 1037 ( 1981 )


National Carbide Corp. v. Commissioner , 69 S. Ct. 726 ( 1949 )