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 )