This opinion cites 23 cases:

Ellis Banking Corporation v. Commissioner of Internal Revenue Service , 688 F.2d 1376 ( 1982 )


Mills Estate, Inc. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Mills Estate, Inc , 206 F.2d 244 ( 1953 )


National Starch and Chemical Corporation v. Commissioner of Internal Revenue , 918 F.2d 426 ( 1990 )


Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal Revenue , 475 F.2d 775 ( 1973 )


McCrory Corporation v. United States , 651 F.2d 828 ( 1981 )


Motion Picture Capital Corp. v. Commissioner of Int. Rev. , 80 F.2d 872 ( 1936 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


Helvering v. Winmill , 59 S. Ct. 45 ( 1938 )


E. I. Du Pont De Nemours and Company v. United States , 432 F.2d 1052 ( 1970 )


General Bancshares Corporation v. Commissioner of Internal Revenue , 326 F.2d 712 ( 1964 )


bilar-tool-die-corporation-formerly-forway-tool-die-company-inc-a , 530 F.2d 708 ( 1976 )


The Farmers Union Corporation v. Commissioner of Internal Revenue , 300 F.2d 197 ( 1962 )


Central Texas Savings & Loan Association v. United States , 731 F.2d 1181 ( 1984 )


Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States , 684 F.2d 285 ( 1982 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Interstate Transit Lines v. Commissioner , 63 S. Ct. 1279 ( 1943 )


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


Commissioner v. Idaho Power Co. , 94 S. Ct. 2757 ( 1974 )


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


Woodward v. Commissioner , 90 S. Ct. 1302 ( 1970 )