This opinion cites 11 cases:

Commissioner of Internal Revenue v. Liberty Bank & Trust Co. ( 1932 )


Ross v. Commissioner of Internal Revenue ( 1948 )


Mayfair Minerals, Inc. v. Commissioner of Internal Revenue ( 1972 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue ( 1981 )


adolph-b-canelo-iii-and-sally-m-canelo-v-commissioner-of-internal ( 1971 )


Hillsboro National Bank v. Commissioner ( 1983 )


William A. Beltzer and Sharon Beltzer, and v. United States of America, And ( 1974 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue ( 1988 )


Lewis v. Commissioner ( 1994 )


Kahn v. Commissioner of Internal Revenue ( 1940 )


Union Trust Co. v. Commissioner of Internal Revenue ( 1940 )