This opinion cites 13 cases:

Rogers v. United States , 281 F.3d 1108 ( 2002 )


Helvering v. Gregory , 69 F.2d 809 ( 1934 )


Richardson v. Commissioner , 509 F.3d 736 ( 2007 )


Addison International, Inc. v. Commissioner of Internal Revenue , 887 F.2d 660 ( 1989 )


Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United States , 659 F.3d 466 ( 2011 )


Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal Revenue , 154 F.3d 630 ( 1998 )


Towne v. Eisner , 38 S. Ct. 158 ( 1918 )


Minnesota Tea Co. v. Helvering , 58 S. Ct. 393 ( 1938 )


Asa Investerings Partnership,appellants v. Commissioner of Internal Revenue , 201 F.3d 505 ( 2000 )


Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Knetsch v. United States , 81 S. Ct. 132 ( 1960 )


Diedrich v. Commissioner , 102 S. Ct. 2414 ( 1982 )