This opinion cites 12 cases:

Roanoke Gas Company v. United States , 977 F.2d 131 ( 1992 )


Sydney R. Prince, III and Gage Bush Englund, as Co-Executors of the Estate of Margaret G. Bush v. United States , 610 F.2d 350 ( 1980 )


William E. Bailey v. Commissioner of Internal Revenue , 756 F.2d 44 ( 1985 )


Thor Power Tool Company v. Commissioner of Internal Revenue , 563 F.2d 861 ( 1977 )


Jess Kraft and Barbara Kraft v. United States , 991 F.2d 292 ( 1993 )


Eugene Van Cleave and Carol Van Cleave v. United States , 718 F.2d 193 ( 1983 )


Marshall M. Chernin Ida Raye Chernin, Cross-Appellants/appellees v. United States of America, Appellant/cross-Appellee , 149 F.3d 805 ( 1998 )


United States v. Skelly Oil Co. , 89 S. Ct. 1379 ( 1969 )


North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )


Iowa Southern Utilities Company and Subsidiary Companies v. The United States , 841 F.2d 1108 ( 1988 )


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


Dominion Resources, Inc. v. United States , 48 F. Supp. 2d 527 ( 1999 )