This opinion cites 25 cases:

Estate of Lumpkin v. Commissioner ( 1971 )


Estate of Rapelje v. Commissioner ( 1979 )


Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of Ohio ( 1960 )


United States v. Herbert and Carol Engh, and Marstonmoor Trust, Intervenor-Appellant ( 2003 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court ( 2002 )


Commissioner v. Estate of Church ( 1949 )


In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United States ( 1984 )


Jack Haber and Doris Haber v. Commissioner of Internal Revenue ( 1970 )


Roth Steel Tube Company v. Commissioner of Internal Revenue ( 1986 )


Stinnett's Pontiac Service, Inc., Richard W. Stinnett and Gay P. Stinnett v. Commissioner of Internal Revenue Service ( 1984 )


Estate of Travis Mixon, Jr. v. United States ( 1972 )


Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal Revenue ( 1991 )


Friedman v. Heart Inst. of Port St. Lucie, Inc. ( 2003 )


Haag v. Commissioner ( 1987 )


United States v. Elizabeth Marie Morse Thompson ( 2005 )


Estate of James H. Lumpkin, Jr., Deceased. Christine T. Hamilton v. Commissioner of Internal Revenue ( 1973 )


Scriptomatic, Inc. v. United States ( 1977 )


Albert Strangi, Deceased, Rosalie Gulig, Independent v. Commissioner of Internal Revenue ( 2005 )


Deputy, Administratrix v. Du Pont ( 1940 )


Estate of Abraham v. Commissioner ( 2005 )