This opinion cites 21 cases:

Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )


Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


Spicer Theatre, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Copley Theatre, Inc. , 346 F.2d 704 ( 1965 )


Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal Revenue , 321 F.2d 796 ( 1963 )


Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )


Corliss v. Bowers , 50 S. Ct. 336 ( 1930 )


Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )


St. James Sugar Cooperative, Inc., Cross v. United States of America, Cross , 643 F.2d 1219 ( 1981 )


pauline-w-ach-v-commissioner-of-internal-revenue-estate-of-ernest-m , 358 F.2d 342 ( 1966 )


American National Bank of Austin v. United States , 421 F.2d 442 ( 1970 )


Union Planters National Bank of Memphis v. United States , 426 F.2d 115 ( 1970 )


richard-h-foster-and-sara-b-foster-t-jack-foster-jr-and-patricia , 756 F.2d 1430 ( 1985 )


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Commissioner v. P. G. Lake, Inc. , 78 S. Ct. 691 ( 1958 )


Thor Power Tool Company v. Commissioner of Internal Revenue , 563 F.2d 861 ( 1977 )


Space Controls, Inc. v. Commissioner of Internal Revenue , 322 F.2d 144 ( 1963 )


Helvering v. Clifford , 60 S. Ct. 554 ( 1940 )


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


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )