This opinion cites 10 cases:

Lecroy Research Systems Corporation v. Commissioner of Internal Revenue , 751 F.2d 123 ( 1984 )


BEALS'ESTATE v. Commissioner of Internal Revenue , 82 F.2d 268 ( 1936 )


Helvering v. Salvage , 56 S. Ct. 375 ( 1936 )


david-h-ullman-and-claire-w-ullman-husband-and-wife-v-commissioner-of , 264 F.2d 305 ( 1959 )


National Muffler Dealers Assn., Inc. v. United States , 99 S. Ct. 1304 ( 1979 )


Commissioner v. South Texas Lumber Co. , 68 S. Ct. 695 ( 1948 )


Rowan Cos. v. United States , 101 S. Ct. 2288 ( 1981 )


United States v. Correll , 88 S. Ct. 445 ( 1967 )


Fulman v. United States , 98 S. Ct. 841 ( 1978 )


Mistretta v. United States , 109 S. Ct. 647 ( 1989 )