This opinion cites 8 cases:
Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )
Rath v. Commissioner , 101 T.C. 196 ( 1993 )
United States v. American Trucking Associations , 60 S. Ct. 1059 ( 1940 )
Burlington Northern Railroad v. Oklahoma Tax Commission , 107 S. Ct. 1855 ( 1987 )
The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )
Commissioner v. Lundy , 116 S. Ct. 647 ( 1996 )
Samuel Okin v. Commissioner of Internal Revenue , 808 F.2d 1338 ( 1987 )
Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )