This opinion cited by 8 cases:

USFreightways Corp. v. Commissioner ( 1999 )


USFreightways Corporation v. Commissioner ( 1999 )


Agro-Jal Farming Enters. v. Commissioner ( 2015 )


Sebring v. Commissioner ( 1989 )


Miller Co. v. United States ( 1981 )


United States v. Manor Care, Inc. ( 1980 )


Snyder v. Commissioner ( 1983 )


Blasius v. Comm'r ( 2005 )