This opinion cites 16 cases:
Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )
Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )
Merchants' Loan & Trust Co. v. Smietanka , 41 S. Ct. 386 ( 1921 )
United States v. Robert R. Romero , 640 F.2d 1014 ( 1981 )
klamath-lake-pharmaceutical-association-an-oregon-non-profit-corporation , 701 F.2d 1276 ( 1983 )
Foman v. Davis , 83 S. Ct. 227 ( 1962 )
Katz v. Commissioner , 115 T.C. 329 ( 2000 )
Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )
Sego v. Commissioner , 114 T.C. 604 ( 2000 )
Lunsford v. Comm'r , 117 T.C. 183 ( 2001 )
Goza v. Commissioner , 114 T.C. 176 ( 2000 )
Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )
Florida Peach Corp. v. Commissioner , 90 T.C. 678 ( 1988 )
Dahlstrom v. Commissioner , 85 T.C. 812 ( 1985 )
Russo v. Commissioner , 98 T.C. 28 ( 1992 )
Williams v. Commissioner , 114 T.C. 136 ( 2000 )