This opinion cites 11 cases:

Nat Harrison Assoc., Inc. v. Commissioner , 42 T.C. 601 ( 1964 )


Paccar, Inc. v. Commissioner , 85 T.C. 754 ( 1985 )


Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar Co , 198 F.2d 214 ( 1952 )


Bausch & Lomb Incorporated and Consolidated Subsidiaries v. Commissioner of Internal Revenue , 933 F.2d 1084 ( 1991 )


Eli Lilly and Company v. The United States , 372 F.2d 990 ( 1967 )


Sundstrand Corp. v. Commissioner , 96 T.C. 226 ( 1991 )


Paccar, Inc. And Subsidiaries v. Commissioner Internal Revenue Service , 849 F.2d 393 ( 1988 )


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


Commissioner v. First Security Bank of Utah, N. A. , 92 S. Ct. 1085 ( 1972 )


Seagate Technology v. Commissioner , 102 T.C. 149 ( 1994 )


Bausch & Lomb, Inc. v. Commissioner , 92 T.C. 525 ( 1989 )