This opinion cited by 18 cases:

Atlantic Mut. Ins. Co. v. Commissioner ( 1996 )


Parker-Hannifin Corporation v. Commissioner of Internal Revenue ( 1998 )


Atlantic Mutual Insurance v. Commissioner ( 1998 )


Atl Mutl Ins Co v. Commissioner IRS ( 1997 )


United States v. Jim Guy Tucker ( 2000 )


United States v. Jim Guy Tucker ( 2000 )


Trans City Life Insurance Company, an Arizona Corporation v. Commissioner ( 1996 )


United Cancer Council, Inc. v. Commissioner ( 1997 )


Bankers Life and Casualty Company v. United States ( 1998 )


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


Trans City Life Ins. Co. v. Commissioner ( 1996 )


United States v. Days Inns of America ( 1998 )


United States v. Days Inns of America, Inc. Hospitality Franchise Systems, Inc. ( 1998 )


Atlantic Mutual Insurance Company, and Includible Subsidiaries v. Commissioner of Internal Revenue ( 1997 )


Hospital Corp. of Am. v. Commissioner ( 1997 )


Variety Club Tent No. 6 Charities v. Commissioner ( 1997 )


Utah Med. Ins. Ass'n v. Commissioner ( 1998 )


Jacobs v. Comm'r ( 2017 )