This opinion cites 10 cases:
Sealy Corp. v. Commissioner , 107 T.C. 177 ( 1996 )
Joy B. Patten, Administrator of the Estate of Marjory L. Blaney, Deceased v. United States , 116 F.3d 1029 ( 1997 )
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 )
norfolk-southern-corporation-and-affiliated-companies-norfolk-western , 140 F.3d 240 ( 1998 )
Anderson v. Liberty Lobby, Inc. , 106 S. Ct. 2505 ( 1986 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Canton Police Benevolent Association of Canton, Ohio v. United States , 844 F.2d 1231 ( 1988 )
United States v. Afnan Jerome Parker , 30 F.3d 542 ( 1994 )
Connecticut National Bank v. Germain , 112 S. Ct. 1146 ( 1992 )
Brogan v. United States , 118 S. Ct. 805 ( 1998 )