This opinion cites 21 cases:

Dave Fischbein Mfg. Co. v. Commissioner , 59 T.C. 338 ( 1972 )


Pepsi-Cola Bottling Co. v. Commissioner , 61 T.C. 564 ( 1974 )


Lucas v. Ox Fibre Brush Co. , 50 S. Ct. 273 ( 1930 )


owensby-kritikos-inc-petro-marine-engineering-inc-subsidiaries , 819 F.2d 1315 ( 1987 )


charles-schneider-co-inc-v-commissioner-of-internal-revenue-future , 500 F.2d 148 ( 1974 )


Levenson & Klein, Inc. v. Commissioner , 67 T.C. 694 ( 1977 )


Gilman Paper Company v. Commissioner of Internal Revenue , 284 F.2d 697 ( 1960 )


Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue , 399 F.2d 603 ( 1968 )


James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal Revenue , 671 F.2d 167 ( 1982 )


Paul E. Kummer Realty Company v. Commissioner of Internal Revenue , 511 F.2d 313 ( 1975 )


James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue , 853 F.2d 1267 ( 1988 )


Mayson Mfg. Co. v. Commissioner of Internal Revenue , 178 F.2d 115 ( 1949 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Laureys v. Commissioner , 92 T.C. 101 ( 1989 )


Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal Revenue , 965 F.2d 1038 ( 1992 )


rts-investment-corporation-v-commissioner-of-internal-revenue-three , 877 F.2d 647 ( 1989 )


Elliotts, Inc. v. Commissioner of Internal Revenue , 716 F.2d 1241 ( 1983 )


American Foundry, a Corporation v. Commissioner of Internal Revenue , 536 F.2d 289 ( 1976 )


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


Seagate Technology v. Commissioner , 102 T.C. 149 ( 1994 )