This opinion cites 9 cases:

The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )


Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )


Samuel Okin v. Commissioner of Internal Revenue , 808 F.2d 1338 ( 1987 )


United States v. American Trucking Associations , 60 S. Ct. 1059 ( 1940 )


Burlington Northern Railroad v. Oklahoma Tax Commission , 107 S. Ct. 1855 ( 1987 )


Commissioner v. Lundy , 116 S. Ct. 647 ( 1996 )


Badaracco v. Commissioner , 104 S. Ct. 756 ( 1984 )


Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )


Huntsberry v. Commissioner , 83 T.C. 742 ( 1984 )