This opinion cites 16 cases:

Alexander v. Internal Revenue Service of the United States , 72 F.3d 938 ( 1995 )


Monroe J. Paxman and Shirley B. Paxman v. Commissioner of Internal Revenue , 414 F.2d 265 ( 1969 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue , 259 F.3d 881 ( 2001 )


Samuel Okin v. Commissioner of Internal Revenue , 808 F.2d 1338 ( 1987 )


The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )


Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )


United States v. American Trucking Associations , 60 S. Ct. 1059 ( 1940 )


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


Rubin v. United States , 101 S. Ct. 698 ( 1981 )


Burlington Northern Railroad v. Oklahoma Tax Commission , 107 S. Ct. 1855 ( 1987 )


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


Commissioner v. Lundy , 116 S. Ct. 647 ( 1996 )


Badaracco v. Commissioner , 104 S. Ct. 756 ( 1984 )


Kenseth v. Commissioner , 114 T.C. 399 ( 2000 )


Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )


Huntsberry v. Commissioner , 83 T.C. 742 ( 1984 )