This opinion cites 12 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


American Pipe & Steel Corporation v. Commissioner of Internal Revenue ( 1957 )


Joseph Edelson and Harriet Edelson v. Commissioner of Internal Revenue ( 1987 )


Kent A. Adamson v. Commissioner of Internal Revenue ( 1984 )


United States v. Jackson D. Leonard ( 1975 )


palo-alto-town-country-village-inc-town-country-construction-co ( 1977 )


Lucas v. Earl ( 1930 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue ( 1967 )


Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal Revenue ( 1982 )


Moline Properties, Inc. v. Commissioner ( 1943 )


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States ( 1968 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue ( 1977 )