This opinion cites 15 cases:

Orange County Agricultural Society, Inc. v. Commissioner of Internal Revenue , 893 F.2d 529 ( 1990 )


Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue , 266 F.2d 698 ( 1959 )


John Manocchio v. Commissioner of Internal Revenue , 710 F.2d 1400 ( 1983 )


Church of Scientology of California v. Commissioner of Internal Revenue , 823 F.2d 1310 ( 1987 )


commissioner-of-internal-revenue-v-clay-b-brown-and-dorothy-e-brown , 325 F.2d 313 ( 1963 )


Jay Carter Joan H. Carter v. United States , 973 F.2d 1479 ( 1992 )


Rockford Life Insurance v. Commissioner , 54 S. Ct. 761 ( 1934 )


Dept. of Ins. v. Southeast Volusia Hosp. Dist. , 438 So. 2d 815 ( 1983 )


United States v. Cartwright , 93 S. Ct. 1713 ( 1973 )


Commissioner v. Brown , 85 S. Ct. 1162 ( 1965 )


Brown v. Commissioner , 37 T.C. 461 ( 1961 )


Estate of Newhouse v. Commissioner , 94 T.C. 193 ( 1990 )


Parker v. Commissioner , 86 T.C. 547 ( 1986 )


Stroud v. United States , 906 F. Supp. 990 ( 1995 )


Anclote Psychiatric Ctr. v. Commissioner , 98 T.C. 374 ( 1992 )