This opinion cites 10 cases:

acm-partnership-southampton-hamilton-company-tax-matters-partner-in-no , 157 F.3d 231 ( 1998 )


National Starch and Chemical Corporation v. Commissioner of Internal Revenue , 918 F.2d 426 ( 1990 )


charles-s-lerman-and-barbara-lerman-cross-appellants-at-no-90-1835-at , 939 F.2d 44 ( 1991 )


United States v. Victor Wexler, Honorable John W. Bissell, Nominal , 31 F.3d 117 ( 1994 )


Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.) , 221 B.R. 715 ( 1998 )


Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.) , 254 B.R. 578 ( 2000 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Knetsch v. United States , 81 S. Ct. 132 ( 1960 )


Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )


American Electric Power, Inc. v. United States , 136 F. Supp. 2d 762 ( 2001 )