This opinion cited by 12 cases:

Hohenstein v. Commissioner , 73 T.C.M. 1886 ( 1997 )


LeFever v. Commissioner , 103 T.C. 525 ( 1994 )


First National Bank v. Woods (In Re Woods) , 743 F.3d 689 ( 2014 )


Bailey v. United States , 39 F. Supp. 2d 1132 ( 1998 )


USFreightways Corp v. CIR ( 2001 )


Sunoco Inc. v. Commissioner , 663 F.3d 181 ( 2011 )


Estate of Hinz v. Commissioner , 79 T.C.M. 53707 ( 2000 )


Estate of Lehmann v. Commissioner , 74 T.C.M. 415 ( 1997 )


U.S. Freightways Corp., F.K.A. Tnt Freightways Corp., and Subsidiaries v. Commissioner of Internal Revenue , 270 F.3d 1137 ( 2001 )


Rexnord, Inc. v. United States , 940 F.2d 1094 ( 1991 )


Lawinger v. Comm'r , 103 T.C. 428 ( 1994 )


Estate of Thompson v. Commissioner , 76 T.C.M. 426 ( 1998 )