This opinion cited by 15 cases:

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


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


ACM Partnership v. Commissioner IRS (Part II) ( 1998 )


Andantech L.L.C. v. Comm'r ( 2002 )


Unionbancal Corporation & Subsidiaries v. United States ( 2013 )


The Black & Decker Corporation v. United States ( 2006 )


Estate of Arthur E. Kechijian v. Comm of Internal Revenue ( 2020 )


Christian v. Commissioner ( 1994 )


Curtis Inv. Co., LLC v. Comm'r ( 2017 )


CMA Consol., Inc. v. Comm'r ( 2005 )


Prager v. Commissioner ( 1993 )


Springs Land Co. v. Commissioner ( 1992 )


Rhodes v. Commissioner ( 1994 )


Austin v. Comm'r ( 2017 )


Humboldt Shelby Holding Corp. v. Comm'r ( 2014 )