This opinion cites 23 cases:

Levenson & Klein, Inc. v. Commissioner ( 1977 )


Mailman v. Commissioner ( 1988 )


Botany Worsted Mills v. United States ( 1929 )


Mayson Mfg. Co. v. Commissioner of Internal Revenue ( 1949 )


owensby-kritikos-inc-petro-marine-engineering-inc-subsidiaries ( 1987 )


charles-schneider-co-inc-v-commissioner-of-internal-revenue-future ( 1974 )


McCoy Enterprises, Inc., & Subsidiaries v. Commissioner of Internal Revenue ( 1995 )


Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue ( 1968 )


Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal Revenue ( 1992 )


Willard Barry and Harriet Barry v. United States ( 1974 )


Michiko Noguchi v. Commissioner of Internal Revenue Service, Robert R. Midkiff and Evanita S. Midkiff v. Commissioner of Internal Revenue Service ( 1993 )


James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue ( 1988 )


richard-h-foster-and-sara-b-foster-t-jack-foster-jr-and-patricia ( 1985 )


Matthews v. Commissioner ( 1989 )


Diana T. Vorsheck John P. Vorsheck v. Commissioner of Internal Revenue Service ( 1991 )


United States v. William M. Ruffin ( 1978 )


Charles Burke v. Commissioner of Internal Revenue ( 1991 )


Estate of Ervin A. Reinke, Deceased Marion Reinke, Personal Representative Marion Reinke v. Commissioner of Internal Revenue ( 1995 )


David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal Revenue ( 1990 )


Welch v. Helvering ( 1933 )