This opinion cites 13 cases:

Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue Service , 862 F.2d 751 ( 1988 )


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


Felver A. Rowell, Jr. And Betty C. Rowell v. Commissioner of Internal Revenue , 884 F.2d 1085 ( 1989 )


Alsco Storn Windows, Inc. v. United States of America, Alsco Northwest, Inc. v. United States , 311 F.2d 341 ( 1962 )


Manouchehr and Lila M. Azad v. United States , 388 F.2d 74 ( 1968 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


Nationwide Mutual Insurance v. Darden , 112 S. Ct. 1344 ( 1992 )


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


David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal Revenue , 907 F.2d 1173 ( 1990 )


United States v. W. M. Webb, Inc. , 90 S. Ct. 850 ( 1970 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


United States v. Silk , 331 U.S. 704 ( 1947 )