This opinion cites 8 cases:

Commissioner of Internal Revenue v. Procter , 142 F.2d 824 ( 1944 )


Estate of Albert Strangi, Deceased, Rosalie Gulig, Independent v. Commissioner of Internal Revenue , 293 F.3d 279 ( 2002 )


Diane S. Blodgett v. Commissioner of Internal Revenue , 394 F.3d 1030 ( 2005 )


Thomas J. Walshire, of the Estate of Edward M. Walshire Everette R. Walshire, of the Estate of Edward M. Walshire v. United States , 288 F.3d 342 ( 2002 )


Rugel v. Commissioner of Internal Revenue , 127 F.2d 393 ( 1942 )


United States v. Benedict , 70 S. Ct. 472 ( 1950 )


Tank Truck Rentals, Inc. v. Commissioner , 78 S. Ct. 507 ( 1958 )


Commissioner v. Tellier , 86 S. Ct. 1118 ( 1966 )