This opinion cites 11 cases:

Franconia Associates v. United States , 122 S. Ct. 1993 ( 2002 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Merle Schuneman and Robert Doty, Trustees Under Trust Agreement Dated April 10, 1977, With Kathryn M. Keefe, as Settlor v. United States , 89 A.L.R. Fed. 85 ( 1986 )


John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue Service , 820 F.2d 1464 ( 1987 )


Stephen Marrin and Jane Marrin v. Commissioner of Internal Revenue , 147 F.3d 147 ( 1998 )


Elliott v. Commissioner , 40 T.C. 304 ( 1963 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


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


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


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


w-sam-edwards-administrator-of-the-estate-of-marion-h-allen-deceased , 232 F.2d 107 ( 1956 )