This opinion cites 9 cases:

robert-lee-merritt-and-winnie-merritt-g-wesley-merritt-and-fannie-j , 330 F.2d 161 ( 1964 )


Sierra Club Inc. v. Commissioner Internal Revenue Service , 86 F.3d 1526 ( 1996 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Paragon Jewel Coal Co. v. Commissioner , 85 S. Ct. 1207 ( 1965 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


Seagate Technology v. Commissioner , 102 T.C. 149 ( 1994 )


Campbell v. Commissioner , 90 T.C. 110 ( 1988 )


James A. Patterson and Dorothy A. Patterson v. Commissioner of Internal Revenue , 810 F.2d 562 ( 1987 )


United States v. Edward M. Zolla , 724 F.2d 808 ( 1984 )