This opinion cites 11 cases:

International Trading Co. v. Commissioner of Internal Revenue , 275 F.2d 578 ( 1960 )


Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal Revenue , 604 F.2d 34 ( 1979 )


Triantis v. Triantis , 408 Md. App. 703 ( 2009 )


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


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


United States v. National Bank of Commerce , 105 S. Ct. 2919 ( 1985 )


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


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


Badaracco v. Commissioner , 104 S. Ct. 756 ( 1984 )


Chapman v. Commissioner , 48 T.C. 358 ( 1967 )


Baird v. Commissioner , 68 T.C. 115 ( 1977 )