This opinion cites 8 cases:

The Ann Jackson Family Foundation v. Commissioner Internal Revenue Service , 15 F.3d 917 ( 1994 )


Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


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


Commissioner v. Portland Cement Co. of Utah , 101 S. Ct. 1037 ( 1981 )


United States v. Vogel Fertilizer Co. , 102 S. Ct. 821 ( 1982 )


Nationsbank of North Carolina, N. A. v. Variable Annuity Life Insurance , 115 S. Ct. 810 ( 1995 )


Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. , 104 S. Ct. 2778 ( 1984 )


Estate of Boeshore v. Commissioner , 78 T.C. 523 ( 1982 )