This opinion cites 14 cases:

Merck & Co., Inc. v. United States , 652 F.3d 475 ( 2011 )


Jonathan B. Geftman v. Commissioner of Internal Revenue , 154 F.3d 61 ( 1998 )


Amerco, Inc. Republic Insurance v. Commissioner Internal Revenue Service , 979 F.2d 162 ( 1992 )


The Harper Group, and Includible Subsidiaries v. Commissioner of Internal Revenue Service , 979 F.2d 1341 ( 1992 )


Malone & Hyde, Inc., and Subsidiaries v. Commissioner of Internal Revenue , 62 F.3d 835 ( 1995 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


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


George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )


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


Harris v. Meyers (Et Al.) , 160 Pa. Super. 607 ( 1947 )


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


Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )


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


Gitlitz v. Commissioner , 121 S. Ct. 701 ( 2001 )