This opinion cited by 20 cases:

Dayton Hudson Corp. v. Commissioner ( 1997 )


Bay State Gas Co. v. Commissioner ( 1980 )


Prabel v. Commissioner ( 1988 )


Southern California Sav. & Loan Ass'n v. Commissioner ( 1990 )


Consolidated Manufacturing, Inc. v. Commissioner ( 2001 )


Dayton Hudson v. Commissioner IR ( 1998 )


Dayton Hudson Corporation and Subsidiaries v. Commissioner of Internal Revenue ( 1998 )


Mountain State Ford Truck Sales, Inc., E.P. O'Meara, Tax Matters Person v. Commissioner ( 1999 )


Bank One Corporation v. Commissioner ( 2003 )


Brountas v. Commissioner ( 1980 )


Wal-Mart Stores v. CIR ( 1998 )


John Factor v. Commissioner of Internal Revenue ( 1960 )


Woodward Iron Company v. Patterson ( 1959 )


Golden Gate Litho v. Commissioner ( 1998 )


JPMorgan Chase & Co. v. Commissioner of Internal Revenue ( 2006 )


Artnell Co. v. Commissioner ( 1970 )


All-Steel Equipment, Inc. v. Commissioner ( 1970 )


Wal-Mart Stores, Inc. & Subsidiaries v. Commissioner of Internal Revenue ( 1998 )


Mountain State Ford Truck Sales, Inc. v. Commissioner ( 1999 )


KROGER CO. v. COMMISSIONER ( 1997 )