This opinion cites 10 cases:

Gladding Dry Goods Co. v. Commissioner , 2 B.T.A. 336 ( 1925 )


Helvering v. F. & R. Lazarus & Co. , 60 S. Ct. 209 ( 1939 )


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


Corliss v. Bowers , 50 S. Ct. 336 ( 1930 )


Crane v. Commissioner , 331 U.S. 1 ( 1947 )


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


Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )


Anderson v. City of Bessemer City , 105 S. Ct. 1504 ( 1985 )


Budinich v. Becton Dickinson & Co. , 108 S. Ct. 1717 ( 1988 )


Cory v. Commissioner , 23 T.C. 775 ( 1955 )