This opinion cited by 21 cases:

Hospital Corporation of America and Subsidiaries v. Commissioner , 109 T.C. No. 2 ( 1997 )


Leo and Evelyn Trentadue v. Commissioner , 128 T.C. No. 8 ( 2007 )


A. C. Monk & Company, Inc. v. The United States of America, A. C. Monk & Company, Inc. v. The United States of America , 686 F.2d 1058 ( 1982 )


Texas Instruments Incorporated, Cross-Appellant v. United States of America, Cross-Appellee , 551 F.2d 599 ( 1977 )


Consolidated Freightways, Inc. & Affiliates v. Commissioner , 74 T.C. 768 ( 1980 )


Samis v. Commissioner , 76 T.C. 609 ( 1981 )


Circle K Corp. & Consol. Subsidiaries v. Commissioner , 43 T.C.M. 1524 ( 1982 )


Spinoso v. Rio Rancho Estates, Inc. , 96 N.M. 5 ( 1981 )


Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee , 562 F.2d 972 ( 1977 )


Rowan Companies, Inc. v. United States , 624 F.2d 701 ( 1980 )


Illinois Cereal Mills, Inc. v. Commissioner of Internal Revenue , 789 F.2d 1234 ( 1986 )


Morrison, Inc. v. Commissioner , 51 T.C.M. 748 ( 1986 )


Texas Instruments v. Commissioner , 63 T.C.M. 3070 ( 1992 )


Westroads, Inc. v. Commissioner , 69 T.C. 682 ( 1978 )


Endres Floral Co. v. United States , 450 F. Supp. 16 ( 1977 )


Fox Photo, Inc. v. Commissioner , 60 T.C.M. 85 ( 1990 )


Metro Nat'l Corp. v. Comm'r , 52 T.C.M. 1440 ( 1987 )


Des Moines Cold Storage Co. v. Commissioner , 55 T.C.M. 980 ( 1988 )


consolidated-freightways-inc-and-affiliates-v-commissioner-of-internal , 708 F.2d 1385 ( 1983 )


Yellow Freight System, Inc. v. United States , 538 F.2d 790 ( 1976 )