This opinion cited by 35 cases:
Hirt v. Equitable Retirement Plan for Employees, Managers & Agents , 441 F. Supp. 2d 516 ( 2006 )
Reynolds Metals Company and Consolidated Subsidiaries v. Commissioner , 105 T.C. No. 20 ( 1995 )
Hunt Foods & Industries, Inc. v. Commissioner , 57 T.C. 633 ( 1972 )
Richmond, F. & P. R. Co. v. Commissioner , 62 T.C. 174 ( 1974 )
Seaboard Coffee Service, Inc. v. Commissioner , 71 T.C. 465 ( 1978 )
CWT Farms, Inc. v. Commissioner , 79 T.C. 1054 ( 1982 )
Klamath Strategic Investment Fund, LLC v. United States , 440 F. Supp. 2d 608 ( 2006 )
Honeywell, Inc. v. Commissioner , 87 T.C. 624 ( 1986 )
Husky Oil Co. v. Commissioner , 83 T.C. 717 ( 1984 )
Miller v. Commissioner , 84 T.C. 827 ( 1985 )
Perlin v. Commissioner , 86 T.C. 388 ( 1986 )
Tate & Lyle, Inc. v. Commissioner , 103 T.C. 656 ( 1994 )
Estate of McKelvey v. Comm'r , 2017 U.S. Tax Ct. LEXIS 14 ( 2017 )
Teong-Chan Gaw v. Commissioner , 70 T.C.M. 1196 ( 1995 )
Reynolds Metals Co. v. Commissioner , 105 T.C. 304 ( 1995 )
