This opinion cites 15 cases:

Dave Fischbein Mfg. Co. v. Commissioner , 59 T.C. 338 ( 1972 )


Pepsi-Cola Bottling Co. v. Commissioner , 61 T.C. 564 ( 1974 )


Mayson Mfg. Co. v. Commissioner of Internal Revenue , 178 F.2d 115 ( 1949 )


Lucas v. Ox Fibre Brush Co. , 50 S. Ct. 273 ( 1930 )


owensby-kritikos-inc-petro-marine-engineering-inc-subsidiaries , 819 F.2d 1315 ( 1987 )


charles-schneider-co-inc-v-commissioner-of-internal-revenue-future , 500 F.2d 148 ( 1974 )


Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue , 399 F.2d 603 ( 1968 )


Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal Revenue , 965 F.2d 1038 ( 1992 )


Paul E. Kummer Realty Company v. Commissioner of Internal Revenue , 511 F.2d 313 ( 1975 )


James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue , 853 F.2d 1267 ( 1988 )


Home Interiors & Gifts, Inc. v. Commissioner , 73 T.C. 1142 ( 1980 )


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


Seven Canal Place Corporation v. Commissioner of Internal Revenue , 332 F.2d 899 ( 1964 )


Estate of Wallace v. Commissioner , 95 T.C. 525 ( 1990 )


rts-investment-corporation-v-commissioner-of-internal-revenue-three , 877 F.2d 647 ( 1989 )