This opinion cites 18 cases:

Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )


Commissioner v. Indianapolis Power & Light Co. , 110 S. Ct. 589 ( 1990 )


Ethel West Cotnam v. Commissioner of Internal Revenue , 263 F.2d 119 ( 1959 )


Helvering v. Horst , 61 S. Ct. 144 ( 1940 )


David A. Raymond and Lori Raymond v. United States , 200 A.L.R. Fed. 651 ( 2004 )


Sigitas Banaitis v. Commissioner of Internal Revenue , 340 F.3d 1074 ( 2003 )


estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent , 202 F.3d 854 ( 2000 )


Commissioner v. Jacobson , 69 S. Ct. 358 ( 1949 )


Hukkanen-Campbell v. CIR , 274 F.3d 1312 ( 2001 )


Venegas v. Mitchell , 110 S. Ct. 1679 ( 1990 )


louise-f-young-aka-louise-y-ausman-james-r-ausman-v-commissioner-of , 240 F.3d 369 ( 2001 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


City of Riverside v. Rivera , 106 S. Ct. 2686 ( 1986 )


Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United States , 43 F.3d 1451 ( 1995 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue , 259 F.3d 881 ( 2001 )


United States v. Basye , 93 S. Ct. 1080 ( 1973 )


Commissioner v. First Security Bank of Utah, N. A. , 92 S. Ct. 1085 ( 1972 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )