This opinion cites 23 cases:

Raytheon Production Corp. v. Commissioner of Int. Rev. , 144 F.2d 110 ( 1944 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Streber v. Commissioner , 138 F.3d 216 ( 1998 )


Federal Insurance Co., Plaintiff-Counter v. Sudhir Srivastava, M.D., Defendants-Counter Claimants-Appellants , 2 F.3d 98 ( 1993 )


Estate of Moore v. Commissioner , 53 F.3d 712 ( 1995 )


Walter F. O'Brien v. Commissioner of Internal Revenue , 319 F.2d 532 ( 1963 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal Revenue , 716 F.2d 693 ( 1983 )


Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue , 213 F.3d 1187 ( 2000 )


Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United States , 43 F.3d 1451 ( 1995 )


Ethel West Cotnam v. Commissioner of Internal Revenue , 263 F.2d 119 ( 1959 )


estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent , 202 F.3d 854 ( 2000 )


United States Fidelity & Guaranty Co. v. Levy , 77 F.2d 972 ( 1935 )


Blair v. Commissioner , 57 S. Ct. 330 ( 1937 )


Helvering v. Horst , 61 S. Ct. 144 ( 1940 )


United States v. Basye , 93 S. Ct. 1080 ( 1973 )


James v. United States , 81 S. Ct. 1052 ( 1961 )


United States v. Gilmore , 83 S. Ct. 623 ( 1963 )


Commissioner v. First Security Bank of Utah, N. A. , 92 S. Ct. 1085 ( 1972 )