This opinion cited by 11 cases:

Paul Frehe Enterprises, Inc. v. Commissioner , 106 T.C. No. 25 ( 1996 )


Rubin v. Commissioner , 103 T.C. 200 ( 1994 )


pens-plan-guide-cch-p-23952-harold-e-shepley-jr-richard-a-kimmel , 174 F.3d 65 ( 1999 )


Employees' Retirement Plan of the National Education Association v. Clark County Education Association ( 2023 )


Chicago Truck Drivers, Helpers & Warehouse Workers Union (Independent) Pension Fund v. CPC Logistics, Inc. , 698 F.3d 346 ( 2012 )


Everett W. Berger v. United States , 87 F.3d 60 ( 1996 )


United Mine Workers of America v. Energy West Mining Company ( 2022 )


Sofco Erectors, Inc. v. Trustees of the Ohio Operating Eng'rs Pension Fund ( 2021 )


rhoades-mckee-boer-a-michigan-partnership-dale-w-rhoades-tax-matter , 43 F.3d 1071 ( 1995 )


citrus-valley-estates-inc-v-commissioner-internal-revenue-service , 49 F.3d 1410 ( 1995 )


United Mine Workers of America 1974 Pension Plan v. Energy West Mining Company ( 2020 )