This opinion cites 12 cases:
Guaranty Trust Co. v. Commissioner of Internal Revenue , 98 F.2d 62 ( 1938 )
Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )
William Herbert Brown and Mary F. Brown v. Commissioner of Internal Revenue , 241 F.2d 827 ( 1957 )
James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue , 868 F.2d 851 ( 1989 )
milton-j-seligman-and-estate-of-francine-seligman-v-commissioner-of , 796 F.2d 116 ( 1986 )
commissioner-of-internal-revenue-v-transport-manufacturing-and-equipment , 478 F.2d 731 ( 1973 )
united-states-v-richard-p-cornish-and-de-etta-s-cornish-appelleees , 348 F.2d 175 ( 1965 )
Carnation Company v. Commissioner of Internal Revenue , 640 F.2d 1010 ( 1981 )
Knetsch v. United States , 81 S. Ct. 132 ( 1960 )
Commissioner v. Estate of Bosch , 87 S. Ct. 1776 ( 1967 )
Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )
In re the Estate of Szabo , 10 N.Y.2d 94 ( 1961 )