This opinion cites 17 cases:

Louisiana Land & Exploration Co. v. Commissioner , 7 T.C. 507 ( 1946 )


Standard Oil Co. v. Commissioner , 68 T.C. 325 ( 1977 )


Alex H. Washburn v. Commissioner of Internal Revenue , 283 F.2d 839 ( 1960 )


Carlson v. Commissioner , 116 T.C. 87 ( 2001 )


Dahlstrom v. Commissioner , 85 T.C. 812 ( 1985 )


Thompson v. Commissioner , 9 B.T.A. 1342 ( 1928 )


Carrieri v. Jobs.Com Inc. , 393 F.3d 508 ( 2004 )


Sun Company Inc. And Subsidiaries (Consolidated) v. Commissioner of Internal Revenue , 677 F.2d 294 ( 1982 )


United States v. Ludey , 47 S. Ct. 608 ( 1927 )


Helvering v. Bankline Oil Co. , 58 S. Ct. 616 ( 1938 )


Gates Rubber Company, and Subsidiaries v. Commissioner of Internal Revenue , 694 F.2d 648 ( 1982 )


Texas Instruments Incorporated, Cross-Appellant v. United States of America, Cross-Appellee , 551 F.2d 599 ( 1977 )


Commissioner v. Southwest Exploration Co. , 76 S. Ct. 395 ( 1956 )


Oncale v. Sundowner Offshore Services, Inc. , 118 S. Ct. 998 ( 1998 )


Shell Oil Company v. Commissioner of Internal Revenue , 952 F.2d 885 ( 1992 )


Medical Center Pharmacy v. Mukasey , 536 F.3d 383 ( 2008 )


Louisiana Land & Exp. Co. v. Commissioner of Int. Rev. , 161 F.2d 842 ( 1947 )