This opinion cites 15 cases:

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


Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal Revenue , 755 F.2d 790 ( 1985 )


acm-partnership-southampton-hamilton-company-tax-matters-partner-in-no , 157 F.3d 231 ( 1998 )


Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal Revenue , 364 F.2d 734 ( 1966 )


Dwight E. Lee and Leslie E. Lee v. Commissioner of Internal Revenue , 155 F.3d 584 ( 1998 )


Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )


James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue , 868 F.2d 851 ( 1989 )


Saba Partnership v. Commissioner , 273 F.3d 1135 ( 2001 )


Gerdau MacSteel, Inc. v. Comm'r , 139 T.C. 67 ( 2012 )


Knetsch v. United States , 81 S. Ct. 132 ( 1960 )


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


Golsen v. Commissioner , 54 T.C. 742 ( 1970 )


Goldstein v. Commissioner , 44 T.C. 284 ( 1965 )


CWT Farms, Inc. v. Commissioner , 79 T.C. 1054 ( 1982 )


Koufman v. Commissioner , 69 T.C. 473 ( 1977 )