This opinion cites 11 cases:

United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc. , 418 F.2d 589 ( 1969 )


David R. Webb Company, Inc. v. Commissioner of Internal Revenue , 708 F.2d 1254 ( 1983 )


A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue , 119 F.3d 482 ( 1997 )


U.S. Freightways Corp., F.K.A. Tnt Freightways Corp., and Subsidiaries v. Commissioner of Internal Revenue , 270 F.3d 1137 ( 2001 )


Brian L. Nahey and Carol J. Nahey v. Commissioner of Internal Revenue , 196 F.3d 866 ( 2000 )


Clark Oil and Refining Corporation v. United States , 473 F.2d 1217 ( 1973 )


Wells Fargo & Company and Subsidiaries v. Commissioner of Internal Revenue , 224 F.3d 874 ( 2000 )


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


pacific-transport-company-and-subsidiaries-appellee-cross-appellant-v , 483 F.2d 209 ( 1973 )


Commissioner v. Tellier , 86 S. Ct. 1118 ( 1966 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )