This opinion cites 17 cases:

Gottesman & Co. v. Commissioner , 77 T.C. 1149 ( 1981 )


Ocean Drilling & Exploration Company, (On Behalf of Itself and Its Consolidated Subsidiaries) v. The United States , 988 F.2d 1135 ( 1993 )


The Harper Group, and Includible Subsidiaries v. Commissioner of Internal Revenue Service , 979 F.2d 1341 ( 1992 )


Beech Aircraft Corporation v. United States , 797 F.2d 920 ( 1986 )


Sinclair Refining Co. v. Jenkins Petroleum Process Co. , 53 S. Ct. 736 ( 1933 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Humana Inc. v. Commissioner of Internal Revenue , 881 F.2d 247 ( 1989 )


Steere Tank Lines, Inc. v. United States , 577 F.2d 279 ( 1978 )


Helvering v. Le Gierse , 61 S. Ct. 646 ( 1941 )


Carnation Company v. Commissioner of Internal Revenue , 640 F.2d 1010 ( 1981 )


Stearns-Roger Corporation v. United States , 774 F.2d 414 ( 1985 )


Amerco, Inc. Republic Insurance v. Commissioner Internal Revenue Service , 979 F.2d 162 ( 1992 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


Malone & Hyde, Inc., and Subsidiaries v. Commissioner of Internal Revenue , 62 F.3d 835 ( 1995 )


Humana, Inc. v. Commissioner , 88 T.C. 197 ( 1987 )


Spring Canyon Coal Co. v. Commissioner of Int. Rev. , 43 F.2d 78 ( 1930 )


Sears, Roebuck and Co. And Affiliated Corporations, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 972 F.2d 858 ( 1992 )