This opinion cites 12 cases:
Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )
Estate of Rosenberg v. Commissioner , 73 T.C. 1014 ( 1980 )
Woods v. Commissioner , 92 T.C. 776 ( 1989 )
Schoof v. Commissioner , 110 T.C. 1 ( 1998 )
United States v. American Trucking Associations , 60 S. Ct. 1059 ( 1940 )
Consumer Product Safety Commission v. GTE Sylvania, Inc. , 100 S. Ct. 2051 ( 1980 )
The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )
Commissioner v. Lundy , 116 S. Ct. 647 ( 1996 )
Allen v. Comm'r , 118 T.C. 1 ( 2002 )
Robinson v. Shell Oil Co. , 117 S. Ct. 843 ( 1997 )
Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )
Dwyer v. Commissioner , 106 T.C. 337 ( 1996 )
