This opinion cites 22 cases:

Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


United States v. Skelly Oil Co. , 89 S. Ct. 1379 ( 1969 )


State Ex Rel. Utilities Commission v. Edmisten , 291 N.C. 451 ( 1977 )


Roanoke Gas Company v. United States , 977 F.2d 131 ( 1992 )


Ohmer Register Co. v. Commissioner of Internal Revenue , 131 F.2d 682 ( 1942 )


Hill v. Commissioner of Internal Revenue , 181 F.2d 906 ( 1950 )


Sydney R. Prince, III and Gage Bush Englund, as Co-Executors of the Estate of Margaret G. Bush v. United States , 610 F.2d 350 ( 1980 )


Jones v. United States , 279 F. Supp. 772 ( 1968 )


Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal Revenue , 83 F.3d 649 ( 1996 )


Glen D. Wood, Karen Kraak Wood, and Karen Eslinger Wood v. United States , 863 F.2d 417 ( 1989 )


Towns of Concord, Norwood, and Wellesley, Massachusetts v. Federal Energy Regulatory Commission, Boston Edison Company, Intervenor , 955 F.2d 67 ( 1992 )


estate-of-ritner-k-walling-deceased-margaret-c-walling-ritner-e , 373 F.2d 190 ( 1967 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Jess Kraft and Barbara Kraft v. United States , 991 F.2d 292 ( 1993 )


Eugene Van Cleave and Carol Van Cleave v. United States , 718 F.2d 193 ( 1983 )


William E. Bailey v. Commissioner of Internal Revenue , 756 F.2d 44 ( 1985 )


Old Colony Railroad v. Commissioner , 52 S. Ct. 211 ( 1932 )


North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )


l-dan-winstead-jr-individually-and-as-partner-of-the-partnership-of-l , 109 F.3d 989 ( 1997 )


Joseph Merrick Jones and Eugenie Penick Jones v. Commissioner of Internal Revenue , 242 F.2d 616 ( 1957 )