This opinion cites 14 cases:
Ralph F. Waterman v. Commissioner of Internal Revenue , 179 F.3d 123 ( 1999 )
walter-r-ripley-donee-transferee-of-mildred-m-ripley-donor-melynda-h , 103 F.3d 332 ( 1996 )
DeGanay v. Lederer , 39 S. Ct. 524 ( 1919 )
James M. Rankin Shirley Rankin v. Commissioner of Internal Revenue , 138 F.3d 1286 ( 1998 )
Huffman v. Commissioner , 518 F.3d 357 ( 2008 )
Shirley S. Henson v. Liggett Group, Incorporated, D/B/A Liggett & Myers Tobacco Company, Inc. , 61 F.3d 270 ( 1995 )
PPL Corp. v. Comm'r , 135 T.C. 176 ( 2010 )
Pacific National Co. v. Welch , 58 S. Ct. 857 ( 1938 )
Brown v. Helvering , 54 S. Ct. 356 ( 1934 )
Security Flour Mills Co. v. Commissioner , 64 S. Ct. 596 ( 1944 )
Lucas v. American Code Co. , 50 S. Ct. 202 ( 1930 )
Burnet v. Sanford & Brooks Co. , 51 S. Ct. 150 ( 1931 )
Commissioner v. Clark , 109 S. Ct. 1455 ( 1989 )
Long Island Care at Home, Ltd. v. Coke , 127 S. Ct. 2339 ( 2007 )