This opinion cited by 11 cases:

Hoosier Energy Rural Electric Cooperative, Inc. v. John Hancock Life Insurance ( 2008 )


Estate of Lucas v. Commissioner ( 1979 )


Schering-Plough Corp. v. United States ( 2009 )


Principal Life Insurance Company and Subsidiaries v. United States ( 2014 )


Republic Petroleum Corporation v. United States ( 1975 )


Harry E. Fleischhauer v. C. Elvin Feltner, Jr. ( 1989 )


Malone & Hyde, Inc., and Subsidiaries v. Commissioner of Internal Revenue ( 1995 )


Heltzer v. Commissioner ( 1991 )


Hart Schaffner & Marx & Subsidiaries v. Commissioner ( 1982 )


OMAN CONSTR. CO. v. COMMISSIONER ( 1978 )


Eckel v. Commissioner ( 1974 )