This opinion cites 12 cases:

Spartanburg Terminal Co. v. Commissioner ( 1976 )


Burnet v. Niagara Falls Brewing Co. ( 1931 )


Citizens and Southern Corp. And Subsidiaries v. Commissioner of Internal Revenue ( 1990 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court ( 2002 )


United States v. Cartwright ( 1973 )


United States v. Centennial Savings Bank FSB ( 1991 )


Super Food Services, Inc. v. United States ( 1969 )


Austin (James Anthony) v. Berry (Howard), Blank (Bill), Davis (Jim), Allen (Pete), Pearson (Paul) ( 1987 )


United States v. Kirby Lumber Co ( 1931 )


Jelle v. Commissioner ( 2001 )


Bank One Corp. v. Comm'r ( 2003 )


Fed. Home Loan Mortg. Corp. v. Comm'r ( 2003 )