This opinion cites 10 cases:

Buffalo Tool & Die Mfg. Co. v. Commissioner ( 1980 )


United States v. Cartwright ( 1973 )


Estate of Newhouse v. Commissioner ( 1990 )


Laureys v. Commissioner ( 1989 )


Aaron L. Kolom and Serita Kolom v. Commissioner of Internal Revenue ( 1981 )


Seymour Silverman v. Commissioner of Internal Revenue ( 1976 )


Timothy S. Heffley, as of the Estate of Opal P. Heffley, Deceased v. Commissioner of Internal Revenue ( 1989 )


Welch v. Helvering ( 1933 )


Parker v. Commissioner ( 1986 )


Worcester County Tr. Co. v. Commissioner of Internal Rev. ( 1943 )