This opinion cites 13 cases:

Cassell v. Commissioner ( 1979 )


Pyo v. Commissioner ( 1984 )


Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue Service ( 1988 )


National Labor Relations Board v. United Insurance Co. of America ( 1968 )


Matthews v. Commissioner ( 1989 )


Weber v. Commissioner ( 1994 )


Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue Service ( 1995 )


Clifford Scott Aymes v. Jonathan Bonelli, Doing Business as Island Swimming Sales, Inc. And Island Recreational ( 1992 )


Manouchehr and Lila M. Azad v. United States ( 1968 )


Radio City Music Hall Corp. v. United States ( 1943 )


David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal Revenue ( 1990 )


United States v. W. M. Webb, Inc. ( 1970 )


Nationwide Mutual Insurance v. Darden ( 1992 )