This opinion cites 7 cases:
Lucas v. Ox Fibre Brush Co. , 50 S. Ct. 273 ( 1930 )
Estate of Wallace v. Commissioner , 95 T.C. 525 ( 1990 )
Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal Revenue , 965 F.2d 1038 ( 1992 )
Exacto Spring Corporation v. Commissioner of Internal Revenue , 196 F.3d 833 ( 1999 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
bb-rider-corporation-v-commissioner-of-internal-revenue-benjamin-and , 725 F.2d 945 ( 1984 )