This opinion cites 8 cases:

Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal Revenue , 965 F.2d 1038 ( 1992 )


Commercial Iron Works v. Commissioner of Int. Rev. , 166 F.2d 221 ( 1948 )


Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue , 399 F.2d 603 ( 1968 )


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


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


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


American Foundry, a Corporation v. Commissioner of Internal Revenue , 536 F.2d 289 ( 1976 )


Lucas v. Ox Fibre Brush Co. , 50 S. Ct. 273 ( 1930 )