This opinion cited by 28 cases:

Mid-Del Therapeutic Ctr., Inc. v. Commissioner , 79 T.C.M. 1875 ( 2000 )


Anschutz Co. v. Comm'r , 91 T.C.M. 860 ( 2006 )


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


Ford Motor Co. v. Commissioner , 102 T.C. 87 ( 1994 )


Ansley-Sheppard-Burgess Co. v. Commissioner , 104 T.C. 367 ( 1995 )


Dana Corporation v. United States, Defendant-Cross , 174 F.3d 1344 ( 1999 )


Robert Lewis Starer & Merle Ann Starer ( 2022 )


Koch Industries, Inc. and Subsidiaries v. United States , 564 F. Supp. 2d 1276 ( 2008 )


Supermarkets General Corp. v. United States , 537 F. Supp. 759 ( 1982 )


Fred H. McGrath & Son, Inc. v. United States , 549 F. Supp. 491 ( 1982 )


American Medical Association, Cross-Appellant v. United States of America, Cross-Appellee , 887 F.2d 760 ( 1989 )


Barnett Banks of Florida, Inc. and Subsidiaries v. Commissioner , 106 T.C. No. 4 ( 1996 )


Rameau A. and Phyllis A. Johnson v. Commissioner , 108 T.C. No. 22 ( 1997 )


Estate of Ratliff v. Commissioner , 101 T.C. 276 ( 1993 )


MRCA Information Services v. United States , 145 F. Supp. 2d 194 ( 2000 )


Hillsborough Holdings Corp. v. United States (In Re Hillsborough Holdings Corp.) , 432 B.R. 318 ( 2010 )


In Re Vale , 1996 Bankr. LEXIS 1319 ( 1996 )


American Fletcher Corporation v. United States , 832 F.2d 436 ( 1987 )


Cordes Fin. Corp. v. Commissioner , 73 T.C.M. 2493 ( 1997 )


Buckeye International, Inc. v. Commissioner , 49 T.C.M. 376 ( 1984 )