This opinion cites 14 cases:

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


Asphalt Products Co., Inc., Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 796 F.2d 843 ( 1986 )


Wilkinson-Beane, Inc. v. Commissioner of Internal Revenue , 420 F.2d 352 ( 1970 )


American Fletcher Corporation v. United States , 832 F.2d 436 ( 1987 )


Commissioner of Internal Revenue v. Kenneth H., Susan L., Fred F., and Corinne B. Van Raden , 650 F.2d 1046 ( 1981 )


Lucas v. American Code Co. , 50 S. Ct. 202 ( 1930 )


Rca Corporation v. United States , 664 F.2d 881 ( 1981 )


Knight-Ridder Newspapers, Inc. v. United States , 743 F.2d 781 ( 1984 )


Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell , 202 F.2d 112 ( 1953 )


Bruce A. And Marianne S. Prabel v. Commissioner of Internal Revenue , 882 F.2d 820 ( 1989 )


Ralston Development Corporation v. United States , 937 F.2d 510 ( 1991 )


bay-state-gas-company-successor-by-consolidation-to-brockton-taunton-gas , 689 F.2d 1 ( 1982 )


Lucas v. Kansas City Structural Steel Co. , 50 S. Ct. 263 ( 1930 )


Commissioner v. Asphalt Products Co. , 107 S. Ct. 2275 ( 1987 )