This opinion cites 5 cases:

Elec. Arts, Inc. v. Comm'r , 118 T.C. 226 ( 2002 )

• United States Tax Court |   Friday, March 22, 2002 |   Cited 0 times

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Muscarello v. United States , 118 S. Ct. 1911 ( 1998 )

• Supreme Court of the United States |   Monday, June 8, 1998 |   Cited 0 times

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Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )

• Court of Appeals for the Seventh Circuit |   Friday, April 8, 1994 |   Cited 0 times

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Staples v. United States , 114 S. Ct. 1793 ( 1994 )

• Supreme Court of the United States |   Monday, May 23, 1994 |   Cited 0 times

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FPL Group, Inc. v. Commissioner , 116 T.C. 73 ( 2001 )

• United States Tax Court |   Thursday, February 1, 2001 |   Cited 0 times

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