This opinion cites 8 cases:
William D. Armstrong v. Commissioner of Internal Revenue , 15 F.3d 970 ( 1994 )
National Collegiate Athletic Association v. Commissioner of Internal Revenue , 914 F.2d 1417 ( 1990 )
Helvering v. Tex-Penn Oil Co. , 57 S. Ct. 569 ( 1937 )
Estate of F.G. Holl, Deceased and Bank IV Wichita, N.A. v. Commissioner of Internal Revenue , 967 F.2d 1437 ( 1992 )
Maass v. Higgins , 61 S. Ct. 631 ( 1941 )
The Estate of Nellie S. Johnston, Deceased, by Robert B. Payne, Independent v. United States , 779 F.2d 1123 ( 1986 )
United States v. United States Gypsum Co. , 68 S. Ct. 525 ( 1948 )
Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )