This opinion cited by 10 cases:

Illinois Power Co. v. Commissioner , 83 T.C. 842 ( 1984 )


Green Gas Del. Statutory Trust v. Comm'r , 147 T.C. 1 ( 2016 )


RP1 Fuel Cell, LLC v. United States , 115 A.F.T.R.2d (RIA) 1269 ( 2015 )


Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )


Ft. Howard Paper Co. v. Commissioner , 36 T.C.M. 1711 ( 1977 )


Miyamoto v. Commissioner , 51 T.C.M. 1550 ( 1986 )


Illinois Power Company v. Commissioner of Internal Revenue , 792 F.2d 683 ( 1986 )


Kansas City S. R. Co. v. Commissioner , 76 T.C. 1067 ( 1981 )


Armstrong World Industries, Inc. v. Commissioner , 62 T.C.M. 148 ( 1991 )


Siskiyou Communications, Inc. v. Commissioner , 60 T.C.M. 475 ( 1990 )