This opinion cites 9 cases:

Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue ( 1993 )


Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal Revenue ( 1991 )


United States v. United Continental Tuna Corp. ( 1976 )


Commissioner v. Portland Cement Co. of Utah ( 1981 )


George S. Nalle, Iii, and Carole Nalle v. Commissioner of Internal Revenue, Charles A. Betts and Sylvia I. Betts v. Commissioner of Internal Revenue ( 1993 )


Russell R. & Virginia R. Mearkle v. Commissioner of Internal Revenue ( 1988 )


Estate of Michael A. Johnson, Deceased, Geraldine Johnson, Administratrix, and Geraldine Johnson v. Commissioner of Internal Revenue ( 1993 )


Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal Revenue ( 1988 )


Boske v. Comingore ( 1900 )