This opinion cites 12 cases:

Commissioner v. Groetzinger ( 1987 )


Champion Spark Plug Co. v. Commissioner ( 1958 )


Commissioner of Internal Revenue v. Champion Spark Plug Company ( 1959 )


H. W. Nelson Company, Inc. v. The United States ( 1962 )


United States v. Hughes Properties, Inc. ( 1986 )


Bot v. Comm'r ( 2002 )


John R. Duncan Joyce A. Duncan v. Commissioner of Internal Revenue Service ( 1995 )


United States v. W. H. Cocke ( 1968 )


Richard J. Bot Phyllis Bot v. Commissioner of Internal Revenue ( 2003 )


inland-asphalt-company-a-corporation-robert-m-and-elaine-corroll ( 1985 )


Welch v. Helvering ( 1933 )


Commissioner v. Tellier ( 1966 )