This opinion cites 27 cases:

Cottage Savings Assn. v. Commissioner , 111 S. Ct. 1503 ( 1991 )


Knetsch v. United States , 81 S. Ct. 132 ( 1960 )


Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )


Hickman v. Taylor , 329 U.S. 495 ( 1947 )


Upjohn Co. v. United States , 101 S. Ct. 677 ( 1981 )


Glass v. Commissioner , 87 T.C. 1087 ( 1986 )


acm-partnership-southampton-hamilton-company-tax-matters-partner-in-no , 157 F.3d 231 ( 1998 )


Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal Revenue , 364 F.2d 734 ( 1966 )


Northern Indiana Public Service Company v. Commissioner of Internal Revenue, Cross-Appellee , 115 F.3d 506 ( 1997 )


Mead Data Central, Inc. v. United States Department of the Air Force , 566 F.2d 242 ( 1977 )


Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue , 862 F.2d 1486 ( 1989 )


Linde Thomson Langworthy Kohn & Van Dyke, P.C. v. Resolution Trust Corporation , 5 F.3d 1508 ( 1993 )


In Re Sealed Case , 676 F.2d 793 ( 1982 )


Goldstein v. Commissioner , 44 T.C. 284 ( 1965 )


united-states-of-america-petitioner-appellant-cross-appellee-v-david-a , 169 F.3d 136 ( 1999 )


James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue , 868 F.2d 851 ( 1989 )


Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal Revenue , 915 F.2d 832 ( 1990 )


charles-s-lerman-and-barbara-lerman-cross-appellants-at-no-90-1835-at , 939 F.2d 44 ( 1991 )


Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )


Compaq Computer Corp. v. Commissioner , 113 T.C. 214 ( 1999 )