This opinion cites 10 cases:

Tifd Iii-E, Inc. v. United States of America, Docket No. 05-0064-Cv , 459 F.3d 220 ( 2006 )


Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal Revenue , 248 F.2d 399 ( 1957 )


Seymour Sacks Star Sacks v. Commissioner, Internal Revenue Service, Michael R. Geyser Joyce Geyser v. Commissioner, Internal Revenue Service , 69 F.3d 982 ( 1995 )


Andantech L.L.C. v. Commissioner , 331 F.3d 972 ( 2003 )


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


Virginia Historic Tax Credit Fund 2001 LP v. Commissioner , 639 F.3d 129 ( 2011 )


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


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


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )