This opinion cites 9 cases:
Cottage Savings Assn. v. Commissioner , 111 S. Ct. 1503 ( 1991 )
Middleton v. Commissioner , 77 T.C. 310 ( 1981 )
A. J. Industries, Inc. v. United States , 503 F.2d 660 ( 1974 )
John C. Echols and Deanna O. Echols v. Commissioner of Internal Revenue , 950 F.2d 209 ( 1991 )
George Freitas Dairy, Inc. v. The United States of America, Henry Costa, Jr. Dairy, Inc. v. The United States of America , 582 F.2d 500 ( 1978 )
Lucas v. American Code Co. , 50 S. Ct. 202 ( 1930 )
Milledge L. Middleton and Estate of Leone S. Middleton, Deceased, Milledge L. Middleton v. Commissioner of Internal Revenue , 693 F.2d 124 ( 1982 )
Corra Resources, Ltd. v. Commissioner of Internal Revenue , 945 F.2d 224 ( 1991 )
Boehm v. Commissioner , 66 S. Ct. 120 ( 1945 )
