This opinion cites 13 cases:
Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )
Rath v. Commissioner , 101 T.C. 196 ( 1993 )
United States v. American Trucking Associations , 60 S. Ct. 1059 ( 1940 )
Burlington Northern Railroad v. Oklahoma Tax Commission , 107 S. Ct. 1855 ( 1987 )
The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )
Commissioner v. Lundy , 116 S. Ct. 647 ( 1996 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Samuel Okin v. Commissioner of Internal Revenue , 808 F.2d 1338 ( 1987 )
Monroe J. Paxman and Shirley B. Paxman v. Commissioner of Internal Revenue , 414 F.2d 265 ( 1969 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Alexander v. Internal Revenue Service of the United States , 72 F.3d 938 ( 1995 )
Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue , 259 F.3d 881 ( 2001 )
Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )