This opinion cites 12 cases:

Buffalo Tool & Die Mfg. Co. v. Commissioner , 74 T.C. 441 ( 1980 )


United States v. Cartwright , 93 S. Ct. 1713 ( 1973 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Estate of Newhouse v. Commissioner , 94 T.C. 193 ( 1990 )


james-j-morrissey-alan-s-bercutt-cpa-diane-fantl-co-executors-of-the , 243 F.3d 1145 ( 2001 )


Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 838 F.2d 330 ( 1988 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Delaware Open MRI Radiology Associates, P.A. v. Kessler , 2006 Del. Ch. LEXIS 84 ( 2006 )


Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal Revenue , 272 F.3d 333 ( 2001 )


Estate of Richard R. Simplot, Deceased John Edward Simplot, Personal Representative v. Commissioner of Internal Revenue , 249 F.3d 1191 ( 2001 )


leo-g-ebben-and-donna-w-ebben-gilbert-dreyfuss-and-evelyn-h-dreyfuss , 783 F.2d 906 ( 1986 )


Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal Revenue , 757 F.2d 1208 ( 1985 )