This opinion cited by 11 cases:

Ford-Iroquois FS, Inc. v. Commissioner ( 1980 )


Lamesa Cooperative Gin v. Commissioner ( 1982 )


Certified Grocers of California, Ltd. v. Commissioner ( 1987 )


Buckeye Countrymark v. Commissioner ( 1994 )


Growmark, Inc. & Subsidiaries v. Commissioner ( 2019 )


St. James Sugar Cooperative, Inc., Cross v. United States of America, Cross ( 1981 )


Ag Processing, Inc a cooperative and Subsidiaries v. Commissioner ( 2019 )


Illinois Grain Corp. v. Commissioner ( 1986 )


Washington-Oregon Shippers Cooperative, Inc. v. Commissioner ( 1987 )


Gold Kist v. Commissioner ( 1995 )


Concord Consumers Hous. Coop. v. Commissioner ( 1987 )