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 )