This opinion cited 13 cases:
Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-Party , 505 F.2d 506 ( 1974 )
Swallows Holding, Ltd. v. Commissioner , 515 F.3d 162 ( 2008 )
Swallows Holding v. Comm IRS ( 2008 )
Blenheim Co. v. Commissioner of Internal Revenue , 125 F.2d 906 ( 1942 )
Georday Enterprises v. Commissioner of Internal Rev. , 126 F.2d 384 ( 1942 )
United States v. Balanovski , 131 F. Supp. 898 ( 1955 )
Guillermo Baez Espinosa v. Commissioner , 107 T.C. No. 9 ( 1996 )
Swallows Holding, Ltd. v. Commissioner , 126 T.C. No. 6 ( 2006 )
Stages v. Commissioner , 20 T.C.M. 1390 ( 1961 )
Swallows Holding, Ltd. v. Comm'r , 126 T.C. 96 ( 2006 )
Barber-Greene Americas, Inc. v. Commissioner , 35 T.C. 365 ( 1960 )
Espinoza v. Commissioner , 78 T.C. 412 ( 1982 )
Espinosa v. Commissioner , 107 T.C. 146 ( 1996 )