This opinion cites 25 cases:

Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States , 945 F.2d 359 ( 1991 )


The South Bay Corporation v. Commissioner of Internal Revenue , 345 F.2d 698 ( 1965 )


acm-partnership-southampton-hamilton-company-tax-matters-partner-in-no , 157 F.3d 231 ( 1998 )


Lehman v. Commissioner of Internal Revenue , 109 F.2d 99 ( 1940 )


Morgan Mfg. Co. v. Commissioner of Internal Revenue , 124 F.2d 602 ( 1941 )


Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue , 798 F.2d 65 ( 1986 )


Citizens Bank & Trust Company v. Commissioner of Internal Revenue , 839 F.2d 1249 ( 1988 )


Max Kuney, Jr., and Constance K. Kuney, His Wife Max J. Kuney, Sr., Olive R. Kuney v. William E. Frank, District Director of Internal Revenue , 308 F.2d 719 ( 1962 )


Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue , 325 F.2d 934 ( 1963 )


Estate of Lafayette Montgomery, Deceased v. Commissioner of Internal Revenue , 458 F.2d 616 ( 1972 )


Adaline v. Kincaid v. United States , 682 F.2d 1220 ( 1982 )


Estate of Bernard Curry, Union Bank and Trust of New Albany, Trustee v. United States , 706 F.2d 1424 ( 1983 )


Lewis Arthur Merryman v. Commissioner of Internal Revenue, Michael A. Carroll and Margaret W. Carroll v. Commissioner of Internal Revenue , 873 F.2d 879 ( 1989 )


The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States , 658 F.2d 999 ( 1981 )


Helvering v. Alabama Asphaltic Limestone Co. , 62 S. Ct. 540 ( 1942 )


Commissioner v. Wemyss , 65 S. Ct. 652 ( 1945 )


Robinette v. Helvering , 63 S. Ct. 540 ( 1943 )


Smith v. Shaughnessy , 63 S. Ct. 545 ( 1943 )


exchange-bank-and-trust-company-of-florida-formerly-known-as-the-exchange , 694 F.2d 1261 ( 1982 )


King Enterprises, Inc. v. The United States , 418 F.2d 511 ( 1969 )