This opinion cites 9 cases:

National Starch and Chemical Corporation v. Commissioner of Internal Revenue , 918 F.2d 426 ( 1990 )


United States v. Elgin Nat. Watch Co. , 66 F.2d 344 ( 1933 )


Greensboro Pathology Associates, P.A. v. The United States , 698 F.2d 1196 ( 1982 )


Anesthesia Service Medical Group, Inc. v. Commissioner of Internal Revenue Service , 825 F.2d 241 ( 1987 )


wade-l-moser-and-lynn-r-moser-gary-a-bahmiller-and-cody-k-bahmiller , 914 F.2d 1040 ( 1990 )


Black Hills Corporation, Doing Business as Black Hills Power and Light Company and Subsidiaries v. Commissioner of Internal Revenue , 73 F.3d 799 ( 1996 )


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


Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )


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