This opinion cites 13 cases:

Heiser v. Woodruff , 66 S. Ct. 853 ( 1946 )


Hart Steel Co. v. Railroad Supply Co. , 37 S. Ct. 506 ( 1917 )


Commissioner v. Stern , 78 S. Ct. 1047 ( 1958 )


Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )


United States v. International Building Co. , 73 S. Ct. 807 ( 1953 )


Federated Department Stores, Inc. v. Moitie , 101 S. Ct. 2424 ( 1981 )


Baptiste v. Commissioner , 100 T.C. 252 ( 1993 )


Nevada v. United States , 103 S. Ct. 2906 ( 1983 )


Doncaster v. Commissioner , 77 T.C. 334 ( 1981 )


Espinoza v. Commissioner , 78 T.C. 412 ( 1982 )


Groetzinger v. Commissioner , 69 T.C. 309 ( 1977 )


Zaentz v. Commissioner , 90 T.C. 753 ( 1988 )


Naftel v. Commissioner , 85 T.C. 527 ( 1985 )