This opinion cites 23 cases:

United States v. Skelly Oil Co. , 89 S. Ct. 1379 ( 1969 )


Gerdau MacSteel, Inc. & Affiliated Subsidiaries v. Commissioner , 139 T.C. 67 ( 2012 )


Canelo v. Commissioner , 53 T.C. 217 ( 1969 )


Brenner v. Commissioner , 62 T.C. 878 ( 1974 )


McLaughlin v. Pacific Lumber Co. , 55 S. Ct. 219 ( 1934 )


Robinson v. Commissioner of Internal Revenue , 181 F.2d 17 ( 1950 )


adolph-b-canelo-iii-and-sally-m-canelo-v-commissioner-of-internal , 447 F.2d 484 ( 1971 )


Marwais Steel Company v. Commissioner of Internal Revenue , 354 F.2d 997 ( 1965 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )


B. C. Cook & Sons, Inc. v. Commissioner , 59 T.C. 516 ( 1972 )


Rome I, Ltd. v. Commissioner , 96 T.C. 697 ( 1991 )


Robinson v. Commissioner , 12 T.C. 246 ( 1949 )


Kenneth A. Stoecklin v. Commissioner of Internal Revenue , 865 F.2d 1221 ( 1989 )


Commissioner of Internal Rev. v. Laguna Land & W. Co. , 118 F.2d 112 ( 1941 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


United Telecommunications, Inc. (Formerly United Utilities, Incorporated) v. Commissioner of Internal Revenue , 589 F.2d 1383 ( 1978 )


Coltec Industries, Inc. v. United States , 454 F.3d 1340 ( 2006 )


Gordon T. O'Brien and Derelyse O'Brien v. Commissioner of Internal Revenue , 771 F.2d 476 ( 1985 )


The Black & Decker Corporation v. United States , 436 F.3d 431 ( 2006 )


Spencer D. And Mary Jane Stewart v. United States , 739 F.2d 411 ( 1984 )