This opinion cites 16 cases:

Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal Revenue , 994 F.2d 1542 ( 1993 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Johnny Weimerskirch v. Commissioner of Internal Revenue , 596 F.2d 358 ( 1979 )


TLI, Inc. v. United States , 100 F.3d 424 ( 1996 )


Michael G. O'Brien v. United States , 766 F.2d 1038 ( 1985 )


fruit-of-the-loom-incorporated-transferee-of-the-assets-of-and-primarily , 72 F.3d 1338 ( 1996 )


Pierre Boulez v. Commissioner of Internal Revenue , 810 F.2d 209 ( 1987 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Koramba Farmers & Graziers No. 1 v. Commissioner , 177 F.3d 14 ( 1999 )


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


KORAMBA FARMERS & GRAZIERS NO. 1 v. COMMISSIONER , 110 T.C. 445 ( 1998 )


Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


Bufferd v. Commissioner , 113 S. Ct. 927 ( 1993 )


UAL Corp. v. Comm'r , 82 T.C.M. 4130 ( 2001 )


Weimerskirch v. Commissioner , 67 T.C. 672 ( 1977 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )