This opinion cited by 48 cases:

Taylor Miller v. Commissioner , 2001 T.C. Memo. 55 ( 2001 )


John Doe Corp. v. Miller , 499 F. Supp. 378 ( 1980 )


Estate of Meyer v. Commissioner , 58 T.C. 69 ( 1972 )


Human Engineering Institute v. Commissioner , 61 T.C. 61 ( 1973 )


Collins v. Commissioner , 61 T.C. 693 ( 1974 )


Estate of Lowe v. Commissioner , 64 T.C. 663 ( 1975 )


Hawkins v. Comm'r , 89 T.C.M. 1470 ( 2005 )


Alumax Inc. and Consolidated Subsidiaries v. Commissioner , 109 T.C. No. 8 ( 1997 )


Estate of Ross H. Compton, Deceased, by First National Bank of Middletown v. Commissioner of Internal Revenue , 532 F.2d 1086 ( 1976 )


Nicholas M. Block, II v. United States , 507 F.2d 603 ( 1975 )


In Re Long-Distance Tele. Serv. Fed. Excise Tax , 539 F. Supp. 2d 287 ( 2008 )


Schwager v. Commissioner , 64 T.C. 781 ( 1975 )


Wing v. Commissioner , 81 T.C. 17 ( 1983 )


Simmons v. United States , 334 F. Supp. 853 ( 1971 )


Skall v. United States , 355 F. Supp. 778 ( 1972 )


Reph v. United States , 615 F. Supp. 1236 ( 1985 )


Crocker v. United States , 323 F. Supp. 718 ( 1971 )


United States v. Toyota of Visalia , 772 F. Supp. 481 ( 1991 )


Anaconda Co. v. Department of Revenue , 278 Or. 723 ( 1977 )


Martin v. Commissioner , 56 T.C. 1294 ( 1971 )