This opinion cites 26 cases:

Silva v. Encyclopedia Britannica Inc. , 239 F.3d 385 ( 2001 )


New Seabury Co. v. New Seabury Properties, LLC (In Re New Seabury Co.) , 450 F.3d 24 ( 2006 )


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


Salem Laundry Company v. New England Teamsters and Trucking Industry Pension Fund , 829 F.2d 278 ( 1987 )


Filiatrault v. Comverse Technology, Inc. , 275 F.3d 131 ( 2001 )


Nault v. United States , 517 F.3d 2 ( 2008 )


Emery Ellinger, III v. United States , 470 F.3d 1325 ( 2006 )


Thomas C. Rink and Alison W. Rink v. Commissioner of Internal Revenue , 47 F.3d 168 ( 1995 )


Burnet v. Coronado Oil & Gas Co. , 52 S. Ct. 443 ( 1932 )


Helvering v. Proctor , 140 F.2d 87 ( 1944 )


Arthur L. Lawrence and Alma P. Lawrence v. Commissioner of Internal Revenue , 258 F.2d 562 ( 1958 )


united-states-v-robert-c-and-dorothy-s-lane-united-states-of-america , 303 F.2d 1 ( 1962 )


Vasquez v. Hillery , 106 S. Ct. 617 ( 1986 )


Payne v. Tennessee , 111 S. Ct. 2597 ( 1991 )


BMC Software, Inc. v. Comm'r , 141 T.C. 224 ( 2013 )


Long v. Commissioner , 93 T.C. 5 ( 1989 )


John R. Sand & Gravel Co. v. United States , 128 S. Ct. 750 ( 2008 )


Trout v. Comm'r , 131 T.C. 239 ( 2008 )


Lawrence v. Commissioner , 27 T.C. 713 ( 1957 )


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