This opinion cites 12 cases:

john-a-propstra-personal-representative-of-the-estate-of-arthur-e-price ( 1982 )


Duncan Industries, Inc., etc. v. Commissioner ( 1979 )


Lesly Cohen v. Commissioner of Internal Revenue ( 1959 )


United States v. Cartwright ( 1973 )


Buffalo Tool & Die Mfg. Co. v. Commissioner ( 1980 )


Estate of Mitchell v. Commissioner ( 1994 )


Estate of J. E. O'connell, James O'COnnell v. Commissioner of Internal Revenue ( 1981 )


Leonard Pipeline Contractors, Ltd. v. Commissioner of Internal Revenue ( 1998 )


Colonial Fabrics, Inc. v. Commissioner of Internal Revenue ( 1953 )


Helvering v. National Grocery Co. ( 1938 )


Laureys v. Commissioner ( 1989 )


Parker v. Commissioner ( 1986 )