Gay M. Pfister v. Commissioner of Internal Revenue , 359 F.3d 352 ( 2004 )
Commissioner of Internal Revenue v. Procter , 142 F.2d 824 ( 1944 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Estate of Christiansen v. Commissioner , 586 F.3d 1061 ( 2009 )
Amer Bus Assn v. Slater, Rodney E. , 231 F.3d 1 ( 2000 )
Commissioner v. Simmons , 646 F.3d 6 ( 2011 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )