This opinion cited by 20 cases:

Dayton Hudson Corp. v. Commissioner , 73 T.C.M. 2978 ( 1997 )


Bay State Gas Co. v. Commissioner , 75 T.C. 410 ( 1980 )


Prabel v. Commissioner , 91 T.C. 1101 ( 1988 )


Southern California Sav. & Loan Ass'n v. Commissioner , 95 T.C. 35 ( 1990 )


Consolidated Manufacturing, Inc. v. Commissioner , 249 F.3d 1231 ( 2001 )


Dayton Hudson v. Commissioner IR ( 1998 )


Dayton Hudson Corporation and Subsidiaries v. Commissioner of Internal Revenue , 153 F.3d 660 ( 1998 )


Mountain State Ford Truck Sales, Inc., E.P. O'Meara, Tax Matters Person v. Commissioner , 112 T.C. No. 7 ( 1999 )


Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )


Brountas v. Commissioner , 67 Oil & Gas Rep. 477 ( 1980 )


Wal-Mart Stores v. CIR ( 1998 )


John Factor v. Commissioner of Internal Revenue , 281 F.2d 100 ( 1960 )


Woodward Iron Company v. Patterson , 173 F. Supp. 251 ( 1959 )


Golden Gate Litho v. Commissioner , 75 T.C.M. 2312 ( 1998 )


JPMorgan Chase & Co. v. Commissioner of Internal Revenue , 458 F.3d 564 ( 2006 )


Artnell Co. v. Commissioner , 29 T.C.M. 403 ( 1970 )


All-Steel Equipment, Inc. v. Commissioner , 54 T.C. 1749 ( 1970 )


Wal-Mart Stores, Inc. & Subsidiaries v. Commissioner of Internal Revenue , 153 F.3d 650 ( 1998 )


Mountain State Ford Truck Sales, Inc. v. Commissioner , 112 T.C. 58 ( 1999 )


KROGER CO. v. COMMISSIONER , 73 T.C.M. 1637 ( 1997 )