This opinion cited by 32 cases:

Reynolds Metals Company and Consolidated Subsidiaries v. Commissioner ( 1995 )


Holdner v. Comm'r ( 2010 )


Davis v. Comm'r ( 2011 )


Nielson-True Partnership, True Oil Company, Tax Matters Partner v. Commissioner ( 1997 )


Dudley B. and La Donna K. Merkel v. Commissioner ( 1997 )


Hawley v. Commissioner IRS ( 2004 )


Patridge v. United States Internal Revenue Service ( 2006 )


QinetiQ U.S. Holdings, Inc. v. Commissioner ( 2015 )


Western Nat'l Mut. Ins. Co. v. Commissioner ( 1994 )


Fort Howard Corp. v. Commissioner ( 1994 )


City of New York v. Commissioner ( 1994 )


P.D.B. Sports v. Commissioner ( 1997 )


foster-mcgaw-hospital-of-loyola-university-of-chicago-cross-appellants-v ( 1991 )


Forest R. Preston v. Comm. of Internal Revenue ( 2000 )


Merkel v. Commissioner ( 1997 )


Lear Eye Clinic, Ltd. v. Commissioner ( 1996 )


P.D.B. Sports, Ltd., Bowlen Sports, Inc., Tax Matters Partner v. Commissioner ( 1997 )


Fishman v. Comm'r ( 2011 )


Container Corporation, Successor to Interest of Container Holdings Corporation, Successor to Interest of Vitro International Corporation v. ... ( 2010 )


Childs v. Commissioner ( 1994 )