This opinion cited by 9 cases:

Mutual of Omaha Insurance v. United States (Internal Revenue Service) , 317 F. Supp. 2d 1117 ( 2004 )


Kvp Sutherland Paper Company v. The United States , 344 F.2d 377 ( 1965 )


Opinion No. ( 2008 )


Untitled Texas Attorney General Opinion ( 2008 )


Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal Revenue , 242 F.2d 938 ( 1957 )


National-Standard Company v. Commissioner of Internal Revenue , 749 F.2d 369 ( 1984 )


Bingham v. Commissioner of Internal Revenue , 105 F.2d 971 ( 1939 )


John A. Gillin v. The United States , 423 F.2d 309 ( 1970 )


Ray v. Commissioner , 18 T.C. 438 ( 1952 )