This opinion cites 5 cases:

Vines v. Comm'r , 126 T.C. 279 ( 2006 )

• United States Tax Court |   Thursday, May 11, 2006 |   Cited 0 times

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Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )

• Supreme Court of the United States |   Wednesday, February 26, 1992 |   Cited 0 times

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Wichita Term. El. Co. v. Commissioner of Int. R. , 162 F.2d 513 ( 1947 )

• Court of Appeals for the Tenth Circuit |   Monday, May 12, 1947 |   Cited 0 times

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United States v. Patrick Henry Diamond , 788 F.2d 1025 ( 1986 )

• Court of Appeals for the Fourth Circuit |   Tuesday, April 22, 1986 |   Cited 0 times

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Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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