This opinion cites 13 cases:

Max Sobel Wholesale Liquors v. Commissioner of Internal Revenue , 630 F.2d 670 ( 1980 )


Charlotte's Office Boutique, Inc. v. Commissioner of Internal Revenue , 425 F.3d 1203 ( 2005 )


Higgins v. Smith , 60 S. Ct. 355 ( 1940 )


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


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


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


Olive v. Comm'r , 139 T.C. 19 ( 2012 )


Bufferd v. Commissioner , 113 S. Ct. 927 ( 1993 )


Gitlitz v. Commissioner , 121 S. Ct. 701 ( 2001 )


United States v. Oakland Cannabis Buyers' Cooperative , 121 S. Ct. 1711 ( 2001 )


Gonzales v. Raich , 125 S. Ct. 2195 ( 2005 )


Californians Helping to Alleviate Med. Problems, Inc. v. Comm'r , 128 T.C. 173 ( 2007 )


Max Sobel Wholesale Liquors v. Commissioner , 69 T.C. 477 ( 1977 )