This opinion cites 13 cases:

Martin v. Commissioner , 13 Employee Benefits Cas. (BNA) 2400 ( 1991 )


Milenbach v. Commissioner , 106 T.C. 184 ( 1996 )


Maryland Casualty Co. v. United States , 40 S. Ct. 155 ( 1920 )


Raytheon Production Corp. v. Commissioner of Int. Rev. , 144 F.2d 110 ( 1944 )


Thomas W. Sowell and Lillian K. Sowell v. Commissioner of Internal Revenue , 302 F.2d 177 ( 1962 )


Estate of Louis Kamm, Deceased, and Emily E. Kamm, Surviving Wife, Also Known as Edythe Emily Kamm v. Commissioner of Internal Revenue , 349 F.2d 953 ( 1965 )


Markwardt v. Commissioner , 64 T.C. 989 ( 1975 )


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


Tribune Publishing Company v. United States , 836 F.2d 1176 ( 1988 )


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


Mary O'Hara Alsop v. Commissioner of Internal Revenue , 290 F.2d 726 ( 1961 )


Commissioner v. Smith , 65 S. Ct. 591 ( 1945 )


ivor-f-benci-woodward-and-debra-a-benci-woodward-v-commissioner-of , 219 F.3d 941 ( 2000 )