This opinion cites 20 cases:

Maine Medical Center v. United States , 675 F.3d 110 ( 2012 )


David Bruce McMahan v. Commissioner of Internal Revenue , 114 F.3d 366 ( 1997 )


Sanderling, Inc. v. Commissioner of Internal Revenue , 571 F.2d 174 ( 1978 )


Fin Hay Realty Co. v. United States , 398 F.2d 694 ( 1968 )


Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal Revenue , 898 F.2d 50 ( 1990 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


Roth Steel Tube Company v. Commissioner of Internal Revenue , 620 F.2d 1176 ( 1980 )


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


Rudolph L. Gross and Catherine D. Gross v. Commissioner of Internal Revenue , 401 F.2d 600 ( 1968 )


James J. Caligiuri and Rose M. Caligiuri v. Commissioner of Internal Revenue , 549 F.2d 1155 ( 1977 )


A. R. Lantz Co., Inc. v. United States , 424 F.2d 1330 ( 1970 )


Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal Revenue , 467 F.2d 47 ( 1972 )


Lois Anderson v. United States , 966 F.2d 487 ( 1992 )


Lucas v. American Code Co. , 50 S. Ct. 202 ( 1930 )


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


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Van Anda v. Commissioner , 12 T.C. 1158 ( 1949 )


Crown v. Commissioner , 77 T.C. 582 ( 1981 )


Roth Steel Tube Co. v. Commissioner , 68 T.C. 213 ( 1977 )


Emmons v. Commissioner , 92 T.C. 342 ( 1989 )