This opinion cites 12 cases:

Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


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


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


Estate of Ervin A. Reinke, Deceased Marion Reinke, Personal Representative Marion Reinke v. Commissioner of Internal Revenue , 46 F.3d 760 ( 1995 )


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


Trust Under the Will of Bingham v. Commissioner , 65 S. Ct. 1232 ( 1945 )


United States v. Gilmore , 83 S. Ct. 623 ( 1963 )


Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )


Lorillard v. Pons , 98 S. Ct. 866 ( 1978 )


Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


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