This opinion cited by 13 cases:

Skaggs Cos. v. Commissioner ( 1972 )


Bilar Tool & Die Corp. v. Commissioner ( 1974 )


Quality Brands, Inc. v. Commissioner ( 1976 )


The El Paso Company, and El Paso Natural Gas Company v. The United States ( 1982 )


United States v. Transamerica Corporation, Transamerica Corporation v. United States ( 1968 )


PNC Bancorp, Inc. Successor to First National Pennsylvania Corporation v. Commissioner ( 1998 )


Morrissey v. Comm'r ( 2009 )


Estate of Richard Baier v. Commissioner of Internal Revenue ( 1976 )


bilar-tool-die-corporation-formerly-forway-tool-die-company-inc-a ( 1976 )


Great Lakes Pipe Line Company v. United States ( 1972 )


Ellis Banking Corp. v. Commissioner ( 1981 )


PNC Bancorp, Inc. v. Commissioner ( 1998 )


Kurata v. Commissioner ( 1997 )