This opinion cites 12 cases:

Douglas P. McLaulin, Jr. v. Comr.-IRS , 276 F.3d 1269 ( 2001 )


O'Rear v. Commissioner of Internal Revenue , 80 F.2d 473 ( 1935 )


Diane S. Blodgett v. Commissioner of Internal Revenue , 394 F.3d 1030 ( 2005 )


Lesly Cohen v. Commissioner of Internal Revenue , 266 F.2d 5 ( 1959 )


Richard M. Boe and Mary Lots Boe v. Commissioner of Internal Revenue , 307 F.2d 339 ( 1962 )


Pope & Talbot, Inc., and Subsidiaries v. Commissioner of Internal Revenue , 162 F.3d 1236 ( 1999 )


Estate of Paul Mitchell, Deceased, Patrick T. Fujieki v. Commissioner of Internal Revenue , 250 F.3d 696 ( 2001 )


General Utilities & Operating Co. v. Helvering , 56 S. Ct. 185 ( 1935 )


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


Newark Morning Ledger Co. v. United States , 113 S. Ct. 1670 ( 1993 )


Boe v. Commissioner , 35 T.C. 720 ( 1961 )


Canterbury v. Commissioner , 99 T.C. 223 ( 1992 )