This opinion cites 11 cases:

Nelson v. Commissioner ( 1958 )


Jacklin v. Commissioner ( 1982 )


New Colonial Ice Co. v. Helvering ( 1934 )


William W. Boyd and Ruth G. Boyd v. United States ( 1985 )


Welch v. Helvering ( 1933 )


Zaentz v. Commissioner ( 1988 )


Estate of Maurice G. Todisco, Framingham Trust Company v. Commissioner of Internal Revenue ( 1985 )


Sundstrand Corporation v. Commissioner of Internal Revenue ( 1994 )


Sundstrand Corp. v. Commissioner ( 1992 )


Florida Peach Corp. v. Commissioner ( 1988 )


Naftel v. Commissioner ( 1985 )