This opinion cites 5 cases:

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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Shea v. Commissioner , 112 T.C. 183 ( 1999 )

• United States Tax Court |   Thursday, April 1, 1999 |   Cited 0 times

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

• Supreme Court of the United States |   Monday, May 28, 1934 |   Cited 0 times

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United States v. Boyle , 105 S. Ct. 687 ( 1985 )

• Supreme Court of the United States |   Wednesday, January 9, 1985 |   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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