This opinion cites 12 cases:

Shiosaki v. Commissioner , 61 T.C. 861 ( 1974 )


Gottesman & Co. v. Commissioner , 77 T.C. 1149 ( 1981 )


Fernandez v. Commissioner , 114 T.C. 324 ( 2000 )


Burlington Northern Railroad v. Oklahoma Tax Commission , 107 S. Ct. 1855 ( 1987 )


Gitlitz v. Commissioner , 121 S. Ct. 701 ( 2001 )


Food & Drug Administration v. Brown & Williamson Tobacco Corp. , 120 S. Ct. 1291 ( 2000 )


Celotex Corp. v. Catrett, Administratrix of the Estate of Catrett , 106 S. Ct. 2548 ( 1986 )


United Dominion Industries, Inc. v. United States , 121 S. Ct. 1934 ( 2001 )


Robinson v. Shell Oil Co. , 117 S. Ct. 843 ( 1997 )


Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )


Bond v. Commissioner , 100 T.C. 32 ( 1993 )


Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )