This opinion cited by 6 cases:
Norwest Corp. v. Comm'r , 111 T.C. 105 ( 1998 )
Norwest Corporation and Subsidiaries, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries v. Commissioner , 111 T.C. No. 5 ( 1998 )
Hospital Corporation of America and Subsidiaries v. Commissioner , 109 T.C. No. 2 ( 1997 )
United Cancer Council, Inc. v. Commissioner of Internal Revenue , 165 F.3d 1173 ( 1999 )
Walgreen Co. v. Commissioner , 72 T.C.M. 382 ( 1996 )
Daoud v. Comm'r , 100 T.C.M. 570 ( 2010 )