This opinion cites 12 cases:

Stephen Marrin and Jane Marrin v. Commissioner of Internal Revenue , 147 F.3d 147 ( 1998 )


David A. Sullivan v. Commissioner of Internal Revenue , 985 F.2d 704 ( 1993 )


Claude Douge and Jacqueline Douge v. Commissioner of Internal Revenue , 899 F.2d 164 ( 1990 )


American Dispenser Co., Inc. v. Commissioner of Internal Revenue , 396 F.2d 137 ( 1968 )


Laurence M. Addington, David M. Cohn, John Sann and Marianne Sann v. Commissioner of Internal Revenue , 205 F.3d 54 ( 2000 )


Castrol, Inc. v. Quaker State Corporation, Quaker State Oil Refining Corporation, and Grey Advertising, Inc. , 977 F.2d 57 ( 1992 )


Houston Industries Incorporated and Subsidiaries v. United States , 125 F.3d 1442 ( 1997 )


Gold Emporium, Inc., Michael J. Malicki and Kathleen Malicki v. Commissioner of Internal Revenue , 910 F.2d 1374 ( 1990 )


Texasgulf, Inc., and Subsidiaries, as Successor in Interest to Texasgulf, Inc. And Subsidiaries v. Commissioner of Internal Revenue , 172 F.3d 209 ( 1999 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Commissioner v. Indianapolis Power & Light Co. , 110 S. Ct. 589 ( 1990 )


Commissioner v. Tufts , 103 S. Ct. 1826 ( 1983 )