This opinion cites 6 cases:

Fan v. Comm'r ( 2001 )


Indopco, Inc. v. Commissioner ( 1992 )


Deputy, Administratrix v. Du Pont ( 1940 )


Welch v. Helvering ( 1933 )


Commissioner v. Heininger ( 1943 )


Arevalo v. Comm'r ( 2005 )