This opinion cites 13 cases:

Kerr v. Commissioner ( 2002 )


succession-of-charles-t-mccord-jr-deceased-charles-t-mccord-iii-and ( 2006 )


Helvering v. National Grocery Co. ( 1938 )


Commissioner v. Tower ( 1946 )


Buffalo Tool & Die Mfg. Co. v. Commissioner ( 1980 )


Temple v. United States ( 2006 )


Estate of J. E. O'connell, James O'COnnell v. Commissioner of Internal Revenue ( 1981 )


Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States ( 1991 )


Helvering v. F. & R. Lazarus & Co. ( 1939 )


Leo J. Polack v. Commissioner of Internal Revenue ( 2004 )


Estate of Jones v. Commissioner ( 2001 )


Parker v. Commissioner ( 1986 )


Kerr v. Commissioner ( 1999 )