This opinion cited by 200 cases:

Baisch v. Oregon Department of Revenue ( 1992 )


Bank of N.Y. Mellon Corp. v. Comm'r ( 2013 )


Compaq Computer Corporation & Subsidiaries v. Commissioner ( 2001 )


Guy R. Baxter v. Commissioner of IRS ( 2018 )


Kipnis v. Comm'r ( 2012 )


Gerdau MacSteel, Inc. & Affiliated Subsidiaries v. Commissioner ( 2012 )


Black & Decker Corp. v. United States ( 2004 )


Jarrett v. Comm'r ( 2008 )


Cooper River Office Bldg. Assocs. v. Commissioner ( 1996 )


Nicole Rose Corp., formerly Quintron Corporation v. Commissioner ( 2001 )


Teong-Chan Gaw v. Commissioner ( 1995 )


AWG Leasing Trust v. United States ( 2008 )


Fidelity International Currency Advisor a Fund, LLC v. United States ( 2010 )


Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of Revenue ( 2015 )


E.I. Dupont De Nemours and Company v. Indiana Department of State Revenue ( 2017 )


Elliott v. Commissioner ( 1985 )


Capek v. Commissioner ( 1986 )


Snyder v. Commissioner ( 1986 )


Gefen v. Commissioner ( 1986 )


Cooper v. Commissioner ( 1987 )