This opinion cited by 14 cases:

Exelon Corp. v. Comm'r of Internal Revenue , 906 F.3d 513 ( 2018 )


Mathews v. Commissioner , 61 T.C. 12 ( 1973 )


LTV Corp. v. Commissioner , 63 T.C. 39 ( 1974 )


Jack's Cookie Company v. The United States of America , 597 F.2d 395 ( 1979 )


Universal Drilling Co., Inc. v. United States , 412 F. Supp. 1231 ( 1976 )


Burke Investors v. Nite Lite Inns (In Re Nite Lite Inns) , 5 Collier Bankr. Cas. 2d 1 ( 1981 )


Adair v. Commissioner , 50 T.C.M. 620 ( 1985 )


P. Liedtka Trucking, Inc. v. Commissioner , 63 T.C. 547 ( 1975 )


Yellow Cab & Car Rental Co. v. Commissioner , 33 T.C.M. 413 ( 1974 )


Exelon Corp. v. Comm'r , 2016 U.S. Tax Ct. LEXIS 26 ( 2016 )


Lieber v. Commissioner , 66 T.C.M. 529 ( 1993 )


Estate of Durkin , 63 T.C.M. 3111 ( 1992 )


Reade Mfg. Co. v. Commissioner , 32 T.C.M. 1225 ( 1973 )


Tillman v. Commissioner , 71 T.C.M. 1696 ( 1996 )