This opinion cited by 12 cases:

National States Ins. Co. v. Commissioner ( 1983 )


United Fire Ins. Co. v. Commissioner ( 1983 )


USAA Life Ins. Co. v. Commissioner ( 1990 )


Phoenix Mut. Life Ins. Co. v. Commissioner ( 1991 )


FMR CORP. v. COMMISSIONER ( 1998 )


Matrix Funding Corp. v. Utah State Tax Commission ( 2002 )


Rameau A. and Phyllis A. Johnson v. Commissioner ( 1997 )


FMR Corp. and Subsidiaries v. Commissioner ( 1998 )


Central Texas Savings & Loan Association v. United States ( 1984 )


Krasnow v. United States ( 1981 )


Ellis Banking Corp. v. Commissioner ( 1981 )


Bell Fed. Sav. & Loan Ass'n v. Commissioner ( 1991 )