This opinion cited by 9 cases:

Midland Nat'l Life Ins. Co. v. Commissioner ( 1976 )


American Medical International, Inc. v. Secretary of Health, Education and Welfare ( 1981 )


Square D Co Subsidi v. CIR ( 2006 )


First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee ( 1982 )


Gulf Inland Corporation v. United States ( 1978 )


North American Life and Casualty Co. v. Commissioner of Internal Revenue ( 1976 )


Square D Company and Subsidiaries v. Commissioner of the Internal Revenue Service ( 2006 )


Lidy v. Sullivan ( 1990 )


Bell Federal Savings and Loan Association v. Commissioner of Internal Revenue ( 1994 )