This opinion cites 9 cases:

john-j-harden-v-commissioner-of-internal-revenue-frances-hale-harden-v , 223 F.2d 418 ( 1955 )


Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell , 202 F.2d 112 ( 1953 )


Rockwell International Corporation v. Commissioner of Internal Revenue , 694 F.2d 60 ( 1982 )


Louisville and Nashville Railroad Company v. Commissioner of Internal Revenue , 641 F.2d 435 ( 1981 )


Black Hills Corporation, Doing Business as Black Hills Power and Light Company and Subsidiaries v. Commissioner of Internal Revenue , 73 F.3d 799 ( 1996 )


musco-sports-lighting-inc-fka-sports-acquisition-co-successor-by , 943 F.2d 906 ( 1991 )


Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


Dayton Hudson Corp. v. Commissioner , 101 T.C. 462 ( 1993 )