This opinion cited by 18 cases:

Galedrige Constr. v. Commissioner ( 1997 )


Molsen v. Commissioner ( 1985 )


Orange & Rockland Utilities, Inc. v. Commissioner ( 1986 )


Prabel v. Commissioner ( 1988 )


Ansley-Sheppard-Burgess Co. v. Commissioner ( 1995 )


Capital One Fin. Corp. v. Comm'r ( 2009 )


Capital One Financial Corporation and Subsidiaries v. Commissioner ( 2009 )


Bank One Corporation v. Commissioner ( 2003 )


Joyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner v. Commissioner ( 2019 )


NEMETSCHEK NORTH AMERICA, INC. v. COMMISSIONER ( 2001 )


City Investing Co. v. Commissioner ( 1987 )


Continental Illinois Corp. v. Commissioner ( 1989 )


Austin v. Commissioner ( 1997 )


Akers v. Commissioner ( 1984 )


German v. Commissioner ( 1993 )


Rotolo v. Commissioner ( 1987 )


Wal-Mart Stores v. Commissioner ( 1997 )


PRUDENTIAL OVERALL SUPPLY v. COMMISSIONER ( 2002 )