This opinion cites 13 cases:

National Labor Relations Board v. United Insurance Co. of America ( 1968 )


Texas Carbonate Company v. R. L. Phinney, District Director of Internal Revenue ( 1962 )


Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue Service ( 1988 )


Melvin McGuire and Alvina McGuire v. United States of America, Rahier Trucking, Inc. v. United States ( 1965 )


Welch v. Helvering ( 1933 )


Community for Creative Non-Violence v. Reid ( 1989 )


Wichita Term. El. Co. v. Commissioner of Int. R. ( 1947 )


C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue ( 1964 )


Clifford Scott Aymes v. Jonathan Bonelli, Doing Business as Island Swimming Sales, Inc. And Island Recreational ( 1992 )


Capital Life & Health Ins. Co. v. Bowers, Collector of Internal Revenue ( 1951 )


David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal Revenue ( 1990 )


Reed v. Commissioner of Internal Revenue ( 1929 )


United States v. Silk ( 1947 )