This opinion cites 12 cases:

Spartanburg Terminal Co. v. Commissioner , 66 T.C. 916 ( 1976 )


Burnet v. Niagara Falls Brewing Co. , 51 S. Ct. 262 ( 1931 )


United States v. Cartwright , 93 S. Ct. 1713 ( 1973 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


United States v. Centennial Savings Bank FSB , 111 S. Ct. 1512 ( 1991 )


Citizens and Southern Corp. And Subsidiaries v. Commissioner of Internal Revenue , 919 F.2d 1492 ( 1990 )


Fed. Home Loan Mortg. Corp. v. Comm'r , 121 T.C. 129 ( 2003 )


Austin (James Anthony) v. Berry (Howard), Blank (Bill), Davis (Jim), Allen (Pete), Pearson (Paul) , 815 F.2d 75 ( 1987 )


Bank One Corp. v. Comm'r , 120 T.C. 174 ( 2003 )


Jelle v. Commissioner , 116 T.C. 63 ( 2001 )


Super Food Services, Inc. v. United States , 416 F.2d 1236 ( 1969 )


United States v. Kirby Lumber Co , 52 S. Ct. 4 ( 1931 )