This opinion cites 12 cases:

Shinefeld v. Commissioner ( 1976 )


Borchers v. Commissioner ( 1990 )


In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United States ( 1984 )


Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue ( 1991 )


Whipple v. Commissioner ( 1963 )


Intergraph Corp. v. Commissioner ( 1996 )


Casco Bank & Trust Co. v. United States ( 1976 )


Coles W. Raymond, M.D. And Virginia Raymond, His Wife v. United States ( 1975 )


James C. And Lillian Garner v. Commissioner of Internal Revenue ( 1993 )


Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal Revenue ( 1972 )


Welch v. Helvering ( 1933 )


Sundstrand Corp. v. Commissioner ( 1991 )