This opinion cites 18 cases:

Dickow v. United States , 654 F.3d 144 ( 2011 )


Arthur L. Stair and Bernice Stair v. United States , 516 F.2d 560 ( 1975 )


Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal Revenue , 325 F.2d 1 ( 1963 )


Dimitrious J. Lignos and Evelyn Lignos v. United States , 439 F.2d 1365 ( 1971 )


Peter Vaira and Mary L. Vaira v. Commissioner of Internal Revenue , 444 F.2d 770 ( 1971 )


Philip R. Simms and Nettie E. Simms v. Commissioner of Internal Revenue , 422 F.2d 340 ( 1970 )


Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal Revenue , 192 F.3d 844 ( 1999 )


Zellerbach Paper Co. v. Helvering , 55 S. Ct. 127 ( 1934 )


Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )


Lucas v. Pilliod Lumber Co. , 50 S. Ct. 297 ( 1930 )


E. I. Dupont De Nemours & Co. v. Davis , 44 S. Ct. 364 ( 1924 )


United States v. Chemical Foundation, Inc. , 47 S. Ct. 1 ( 1926 )


International Business MacHines Corporation v. The United States , 343 F.2d 914 ( 1965 )


Whitehouse v. Illinois Central Railroad , 75 S. Ct. 845 ( 1955 )


Hennen v. Commissioner , 35 T.C. 747 ( 1961 )


Estate of Campbell v. Commissioner , 56 T.C. 1 ( 1971 )


Century Data Sys. ex rel. California Computer Prods. v. Commissioner , 86 T.C. 157 ( 1986 )


McLaine v. Comm'r , 138 T.C. 228 ( 2012 )