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 Court of Appeals for the Fourth Circuit
 1996

Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal Revenue , 83 F.3d 649 ( 1996 )

This opinion cites 12 cases:

Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal Revenue , 1 F.3d 502 ( 1993 )

Michiko Noguchi v. Commissioner of Internal Revenue Service, Robert R. Midkiff and Evanita S. Midkiff v. Commissioner of Internal Revenue Service , 992 F.2d 226 ( 1993 )

New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )

United States Freight Company and Subsidiaries v. The United States , 422 F.2d 887 ( 1970 )

Helvering v. F. & R. Lazarus & Co. , 60 S. Ct. 209 ( 1939 )

Old Colony Railroad v. Commissioner , 52 S. Ct. 211 ( 1932 )

Fortune Odend'hal, Jr., V , 471 U.S. 1143 ( 1985 )

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

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

Midkiff v. Commissioner , 96 T.C. 724 ( 1991 )

Dunlap v. Commissioner , 74 T.C. 1377 ( 1980 )

Howlett v. Commissioner , 56 T.C. 951 ( 1971 )