This opinion cites 18 cases:

Nicole Rose Corp. v. Comm'r , 117 T.C. 328 ( 2001 )


Zapara v. Comm'r , 124 T.C. 223 ( 2005 )


acm-partnership-southampton-hamilton-company-tax-matters-partner-in-no , 157 F.3d 231 ( 1998 )


Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )


Commissioner v. Gordon , 88 S. Ct. 1517 ( 1968 )


Long Term Capital Holdings v. United States , 330 F. Supp. 2d 122 ( 2004 )


Altria Group, Inc. v. United States , 694 F. Supp. 2d 259 ( 2010 )


TRUE v. United States , 190 F.3d 1165 ( 1999 )


Zapara v. Commissioner , 652 F.3d 1042 ( 2011 )


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


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )


Boulware v. United States , 128 S. Ct. 1168 ( 2008 )


Parker v. Commissioner , 86 T.C. 547 ( 1986 )


Howard Gilman v. Commissioner of Internal Revenue , 933 F.2d 143 ( 1991 )


Nicole Rose Corp., Formerly Known as Quintron Corporation v. Commissioner of Internal Revenue , 320 F.3d 282 ( 2003 )


harvey-l-casebeer-patricia-casebeer-lewis-w-moore-shirley-l-moore , 909 F.2d 1360 ( 1990 )


John Hancock Life Ins. Co. (U.S.A.) v. Comm'r , 141 T.C. 1 ( 2013 )