This opinion cites 7 cases:
Tank Truck Rentals, Inc. v. Commissioner , 78 S. Ct. 507 ( 1958 )
Estate of Albert Strangi, Deceased, Rosalie Gulig, Independent v. Commissioner of Internal Revenue , 293 F.3d 279 ( 2002 )
Diane S. Blodgett v. Commissioner of Internal Revenue , 394 F.3d 1030 ( 2005 )
Rugel v. Commissioner of Internal Revenue , 127 F.2d 393 ( 1942 )
United States v. Benedict , 70 S. Ct. 472 ( 1950 )
Commissioner v. Tellier , 86 S. Ct. 1118 ( 1966 )
Thomas J. Walshire, of the Estate of Edward M. Walshire Everette R. Walshire, of the Estate of Edward M. Walshire v. United States , 288 F.3d 342 ( 2002 )