This opinion cited by 98 cases:

Daniel C. Greer v. United States , 207 F.3d 322 ( 2000 )


Michael A. Costantino, on Behalf of the Class of v. Trw, Inc. Jake Schoepler, Secretary, Board of Administrators Trw Salaried Pension Plan , 13 F.3d 969 ( 1994 )


Noel v. Commissioner , 73 T.C.M. 2178 ( 1997 )


Hess v. Commissioner , 76 T.C.M. 14 ( 1998 )


Primozic v. Commissioner , 77 T.C.M. 1604 ( 1999 )


Frederick Wuebker and Ruth Wuebker v. Commissioner of Internal Revenue , 205 F.3d 897 ( 2000 )


Shedco, Inc. v. Commissioner , 76 T.C.M. 267 ( 1998 )


NELSON v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 151 ( 2001 )


Goode v. Comm'r , 91 T.C.M. 901 ( 2006 )


Commissioner v. Schleier , 115 S. Ct. 2159 ( 1995 )


Smith v. Commissioner , 91 T.C. 1049 ( 1988 )


Miller v. Commissioner , 93 T.C. 330 ( 1989 )


Maxwell v. Commissioner , 95 T.C. 107 ( 1990 )


Stocks v. Commissioner , 98 T.C. 1 ( 1992 )


Manchester Music Co., Inc. v. United States , 733 F. Supp. 473 ( 1990 )


Kovacs v. Commissioner , 100 T.C. 124 ( 1993 )


Downey v. Comm'r , 100 T.C. 634 ( 1993 )


McKay v. Commissioner , 102 T.C. 465 ( 1994 )


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


Board of Trustees v. Palladium Equity Partners, LLC , 722 F. Supp. 2d 854 ( 2010 )