This opinion cites 9 cases:
Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )
Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United States , 659 F.3d 466 ( 2011 )
Dean B. Smith and Irma Smith v. Commissioner of Internal Revenue , 937 F.2d 1089 ( 1991 )
Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United States , 568 F.3d 537 ( 2009 )
Coltec Industries, Inc. v. United States , 454 F.3d 1340 ( 2006 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
Knetsch v. United States , 81 S. Ct. 132 ( 1960 )
Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )
Portland Golf Club v. Commissioner , 110 S. Ct. 2780 ( 1990 )