This opinion cited by 32 cases:

AmSouth Bancorporation and Subsidiaries v. United States ( 1988 )


Central Texas Savings & Loan Association v. United States ( 1984 )


A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue ( 1997 )


In Re Federated Department Stores, Inc. ( 1992 )


milton-j-seligman-and-estate-of-francine-seligman-v-commissioner-of ( 1986 )


United States v. Federated Department Stores, Inc. (In Re Federated Department Stores, Inc.) ( 1994 )


Selig v. Commissioner ( 1995 )


Bruce Selig and Elaine Selig v. Commissioner ( 1995 )


Garrett v. Commissioner ( 1997 )


FMR Corp. and Subsidiaries v. Commissioner ( 1998 )


Norwest Corporation and Subsidiaries, Successor in Interest to Davenport Bank and Trust Company and Subsidiaries v. Commissioner ( 1999 )


Kahle v. Commissioner ( 1991 )


Indopco, Inc. v. Commissioner ( 1992 )


Norwest Corp. v. Commissioner ( 1999 )


Zards v. Commissioner ( 1995 )


Steinberg v. Commissioner ( 1995 )


Midlantic Nat'l Bank/Merchants v. Commissioner ( 1983 )


Nicholson v. Commissioner ( 1993 )


FMR CORP. v. COMMISSIONER ( 1998 )


Gundotra v. Commissioner ( 1995 )