This opinion cites 11 cases:

Albert J. Taggi & Ann D. Taggi v. United States , 35 F.3d 93 ( 1994 )


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 )


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


Commissioner v. McCoy , 108 S. Ct. 217 ( 1987 )


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


Commissioner v. Schleier , 115 S. Ct. 2159 ( 1995 )


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


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


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


Woods v. Commissioner , 92 T.C. 776 ( 1989 )