This opinion cites 34 cases:

American Electric Power Company, Inc. v. United States , 326 F.3d 737 ( 2003 )


William L. Mitchell and Marian S. Mitchell v. Commissioner of Internal Revenue , 428 F.2d 259 ( 1970 )


Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )


Stephen D. Pahl Louise A. Pahl v. Commissioner of Internal Revenue , 150 F.3d 1124 ( 1998 )


Delbert W. Coleman and Karen A. Graham v. Commissioner of Internal Revenue , 16 F.3d 821 ( 1994 )


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


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


Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )


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


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


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


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


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


Nebraska Department of Revenue v. Loewenstein , 115 S. Ct. 557 ( 1994 )