This opinion cites 16 cases:

J. C. Penney Company, Transferee v. Commissioner of Internal Revenue , 312 F.2d 65 ( 1962 )


Andrew Gerardo v. Commissioner of Internal Revenue , 552 F.2d 549 ( 1977 )


U.S. Padding Corp. v. Commissioner of Internal Revenue , 865 F.2d 750 ( 1989 )


thomas-f-carter-and-carter-electronics-corporation-v-american-telephone , 365 F.2d 486 ( 1966 )


bb-rider-corporation-v-commissioner-of-internal-revenue-benjamin-and , 725 F.2d 945 ( 1984 )


owensby-kritikos-inc-petro-marine-engineering-inc-subsidiaries , 819 F.2d 1315 ( 1987 )


Putnam v. Commissioner , 77 S. Ct. 175 ( 1956 )


Frank L. Shamburger v. Commissioner of Internal Revenue, Bobby F. Shamburger and Bobbye R. Shamburger v. Commissioner of Internal Revenue , 508 F.2d 883 ( 1975 )


estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )


James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal Revenue , 671 F.2d 167 ( 1982 )


Elliotts, Inc. v. Commissioner of Internal Revenue , 716 F.2d 1241 ( 1983 )


United States v. American Trucking Associations , 60 S. Ct. 1059 ( 1940 )


Mayson Mfg. Co. v. Commissioner of Internal Revenue , 178 F.2d 115 ( 1949 )


Lawrence J. Alves and Myra L. Alves v. Commissioner of Internal Revenue , 734 F.2d 478 ( 1984 )


Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )


Commissioner v. Fink , 107 S. Ct. 2729 ( 1987 )