This opinion cited by 15 cases:

High Plains Agricultural Credit Corp. v. Commissioner , 63 T.C. 118 ( 1974 )


Thomas v. Commissioner , 92 T.C. 206 ( 1989 )


Etter Grain Company, Inc. v. United States , 462 F.2d 259 ( 1972 )


American National Bank of Austin v. United States , 497 F.2d 40 ( 1974 )


Flamingo Resort, Inc. v. United States , 485 F. Supp. 926 ( 1980 )


Schlumberger Technology Corp. v. United States , 195 F.3d 216 ( 1999 )


Desert Palace, Inc. v. Commissioner , 72 T.C. 1033 ( 1979 )


Colter Corp. v. Commissioner , 32 T.C.M. 997 ( 1973 )


Smith v. Commissioner , 46 T.C.M. 1039 ( 1983 )


Isaacs v. Comm'r , 109 T.C.M. 1624 ( 2015 )


R. Shisler Farms, Inc. v. Commissioner , 33 T.C.M. 635 ( 1974 )


Moore v. Commissioner , 45 T.C.M. 557 ( 1983 )


Flamingo Resort, Inc. v. United States , 664 F.2d 1387 ( 1982 )


Stephens Marine, Inc., Successor in Interest to Stephens Brothers, Inc. v. Commissioner of Internal Revenue , 430 F.2d 679 ( 1970 )


Dougherty v. Commissioner , 60 T.C. 917 ( 1973 )