This opinion cited by 24 cases:

Acuity, A Mut. Ins. Co., & Subsidiaries v. Comm'r ( 2013 )


Child v. Comm'r ( 2010 )


Florida Hosp. Trust Fund v. Commissioner ( 1994 )


Whitehouse Hotel L.P. v. Comm'r ( 2008 )


Abbott Laboratories, Zeneca, Inc., and Merck & Co., Inc. v. Cvs Pharmacy, Inc., Cvs Corp., and Cvs Revco D.S., Inc. ( 2002 )


The Harper Group, and Includible Subsidiaries v. Commissioner of Internal Revenue Service ( 1992 )


Abbott Laboratories v. CVS Pharmacy Inc ( 2002 )


MN Lawyers Mutual v. CIR ( 2002 )


Rameau A. and Phyllis A. Johnson v. Commissioner ( 1997 )


Whitehouse Hotel Limited Partnership, QHR Holdings-New Orleans, Ltd., Tax Matters Partner v. Commissioner ( 2008 )


PHYSICIANS INS. CO. OF WISCONSIN v. COMMISSIONER ( 2001 )


Wells Fargo & Company (f.k.a. Norwest Corporation) and Subsidiaries v. Commissioner ( 2003 )


Rent-A-Center, Inc. and Affiliated Subsidiaries v. Commissioner ( 2014 )


State Farm Mutual Automobile Insurance v. Commissioner ( 2012 )


Minnesota Lawyers Mutual Insurance Company and Subsidiaries v. Commissioner of Internal Revenue ( 2002 )


R.V.I. Guar. Co. v. Comm'r ( 2015 )


Malone & Hyde, Inc., and Subsidiaries v. Commissioner of Internal Revenue ( 1995 )


Brotherhood of Locomotive Engineers v. Springfield Terminal Railway Co. ( 2000 )


Avrahami v. Comm'r ( 2017 )


Toyota Town, Inc. v. Commissioner ( 2000 )