This opinion cites 7 cases:

McAdams v. Comm'r ( 2002 )


Negonsott v. Samuels ( 1993 )


United States v. Menasche ( 1955 )


Indopco, Inc. v. Commissioner ( 1992 )


Robinson v. Shell Oil Co. ( 1997 )


Allen v. Comm'r ( 2002 )


Welch v. Helvering ( 1933 )