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 1979

R. M. Smith, Inc. v. Commissioner of Internal Revenue , 591 F.2d 248 ( 1979 )

This opinion cited by 19 cases:

Banc One Corp. v. Commissioner , 84 T.C. 476 ( 1985 )

Strong v. Commissioner , 91 T.C. 627 ( 1988 )

Philip Morris, Inc. v. Commissioner , 96 T.C. 606 ( 1991 )

Meredith Corp. v. Commissioner , 102 T.C. 406 ( 1994 )

UFE, Inc. v. Commissioner , 92 T.C. 1314 ( 1989 )

Solitron Devices, Inc. v. Commissioner , 80 T.C. 1 ( 1983 )

Cap Blue Cross v. Commissioner IRS ( 2005 )

Principal Life Insurance Company and Subsidiaries v. United States , 113 A.F.T.R.2d (RIA) 2047 ( 2014 )

Deseret Management Corporation v. United States , 112 Fed. Cl. 438 ( 2013 )

Washington Mutual, Inc. v. United States , 856 F.3d 711 ( 2017 )

Tele-Communications v. Commissioner , 68 Rad. Reg. 2d (P & F) 540 ( 1990 )

Jostens, Inc. v. Commissioner , 58 T.C.M. 933 ( 1989 )

Wallach v. Commissioner , 44 T.C.M. 1002 ( 1982 )

Curtis Noll Corp. v. Commissioner , 44 T.C.M. 288 ( 1982 )

Colorado Nat'l Bankshares, Inc. v. Commissioner , 60 T.C.M. 771 ( 1990 )

Nestle Holdings v. Commissioner , 70 T.C.M. 682 ( 1995 )

Tele-Communications, Inc. v. Commissioner , 61 T.C.M. 2008 ( 1991 )

Donlon I Dev. Corp. v. Commissioner , 66 T.C.M. 442 ( 1993 )

Nestle Holdings, Inc. v. Commissioner , 94 T.C. 803 ( 1990 )