This opinion cites 5 cases:

Commissioner v. Brown , 85 S. Ct. 1162 ( 1965 )

• Supreme Court of the United States |   Tuesday, April 27, 1965 |   Cited 0 times

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Rome I, Ltd. v. Commissioner , 96 T.C. 697 ( 1991 )

• United States Tax Court |   Thursday, May 2, 1991 |   Cited 0 times

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New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )

• Supreme Court of the United States |   Monday, May 28, 1934 |   Cited 0 times

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Texaco, Inc. v. Commissioner , 98 F.3d 825 ( 1996 )

• Court of Appeals for the Fifth Circuit |   Thursday, October 17, 1996 |   Cited 0 times

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Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )

• Supreme Court of the United States |   Monday, January 8, 1940 |   Cited 0 times

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