This opinion cites 28 cases:

American Airlines, Inc. v. United States , 204 F.3d 1103 ( 2000 )


Estate of Wiggins v. Commissioner , 72 T.C. 701 ( 1979 )


Wayne Bolt & Nut Co. v. Commissioner , 93 T.C. 500 ( 1989 )


FPL Group, Inc. v. Commissioner , 115 T.C. 554 ( 2000 )


La Crosse Footwear, Inc. And International Footwear Corporation v. United States , 191 S. Ct. 1372 ( 1999 )


James M. Rankin Shirley Rankin v. Commissioner of Internal Revenue , 138 F.3d 1286 ( 1998 )


Celotex Corp. v. Catrett, Administratrix of the Estate of Catrett , 106 S. Ct. 2548 ( 1986 )


Anderson v. Liberty Lobby, Inc. , 106 S. Ct. 2505 ( 1986 )


Johnson v. Commissioner , 108 T.C. 448 ( 1997 )


Lewis Et Al. v. Reynolds, Collector of Internal Revenue , 284 U.S. 599 ( 1932 )


Lewis v. Reynolds , 52 S. Ct. 145 ( 1932 )


Morris-Poston Coal Co. v. Commissioner of Int. Rev. , 42 F.2d 620 ( 1930 )


Peoples Bank and Trust Company v. Commissioner of Internal Revenue , 415 F.2d 1341 ( 1969 )


rameau-a-johnson-phyllis-a-johnson-thomas-r-herring-karon-s-herring-dfm , 184 F.3d 786 ( 1999 )


Huffman v. Commissioner , 518 F.3d 357 ( 2008 )


Gisele C. Fisher v. United States , 80 F.3d 1576 ( 1996 )


Herbert S. Witte v. Commissioner of Internal Revenue , 513 F.2d 391 ( 1975 )


Novartis Corporation v. Ben Venue Laboratories, Inc., and Bedford Laboratories , 271 F.3d 1043 ( 2001 )


Cummins Engine Company, Inc. v. The United States , 923 F.2d 826 ( 1991 )


Pacific National Co. v. Welch , 58 S. Ct. 857 ( 1938 )