This opinion cites 8 cases:

Allen v. Commissioner , 92 T.C. 1 ( 1989 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of America , 283 F.2d 503 ( 1960 )


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )


norfolk-southern-corporation-and-affiliated-companies-norfolk-western , 140 F.3d 240 ( 1998 )


Celotex Corp. v. Catrett, Administratrix of the Estate of Catrett , 106 S. Ct. 2548 ( 1986 )


alfred-fortugno-v-commissioner-of-internal-revenue-silvia-fortugno-v , 353 F.2d 429 ( 1965 )


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )