This opinion cited by 9 cases:
Bay State Gas Co. v. Commissioner , 75 T.C. 410 ( 1980 )
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
Capital One Fin. Corp. v. Comm'r , 130 T.C. 147 ( 2008 )
Capital One Financial Corporation and Subsidiaries v. Commissioner , 130 T.C. No. 11 ( 2008 )
Lattice Semiconductor Corp. v. Comm'r , 101 T.C.M. 1483 ( 2011 )
Handy Andy T v. & Appliances, Inc. v. Commissioner , 47 T.C.M. 478 ( 1983 )
bay-state-gas-company-successor-by-consolidation-to-brockton-taunton-gas , 689 F.2d 1 ( 1982 )
Richardson v. Commissioner , 72 T.C.M. 348 ( 1996 )
Sunoco, Inc. v. Comm'r , 87 T.C.M. 937 ( 2004 )
