This opinion cites 21 cases:

Hukkanen-Campbell v. CIR , 274 F.3d 1312 ( 2001 )


louise-f-young-aka-louise-y-ausman-james-r-ausman-v-commissioner-of , 240 F.3d 369 ( 2001 )


Srivastava v. Commissioner , 220 F.3d 353 ( 2000 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue , 259 F.3d 881 ( 2001 )


John R. Louis v. Commissioner of Internal Revenue , 170 F.3d 1232 ( 1999 )


estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent , 202 F.3d 854 ( 2000 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


Potter v. Schlesser Co., Inc. , 335 Or. 209 ( 2003 )


Banaitis v. Mitsubishi Bank, Ltd. , 129 Or. App. 371 ( 1994 )


ivor-f-benci-woodward-and-debra-a-benci-woodward-v-commissioner-of , 219 F.3d 941 ( 2000 )


Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue , 213 F.3d 1187 ( 2000 )


Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United States , 43 F.3d 1451 ( 1995 )


James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue , 268 F.3d 756 ( 2001 )


dhl-corporation-and-subsidaries-v-commissioner-of-internal-revenue , 285 F.3d 1210 ( 2002 )


Helvering v. Horst , 61 S. Ct. 144 ( 1940 )


Commissioner v. Jacobson , 69 S. Ct. 358 ( 1949 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


United States v. Mitchell , 91 S. Ct. 1763 ( 1971 )


United States v. Centennial Savings Bank FSB , 111 S. Ct. 1512 ( 1991 )


United States v. Burke , 112 S. Ct. 1867 ( 1992 )