This opinion cited by 11 cases:

Ford-Iroquois FS, Inc. v. Commissioner , 74 T.C. 1213 ( 1980 )


Lamesa Cooperative Gin v. Commissioner , 78 T.C. 894 ( 1982 )


Certified Grocers of California, Ltd. v. Commissioner , 88 T.C. 238 ( 1987 )


Buckeye Countrymark v. Commissioner , 103 T.C. 547 ( 1994 )


Growmark, Inc. & Subsidiaries v. Commissioner , 2019 T.C. Memo. 161 ( 2019 )


St. James Sugar Cooperative, Inc., Cross v. United States of America, Cross , 643 F.2d 1219 ( 1981 )


Illinois Grain Corp. v. Commissioner , 87 T.C. 435 ( 1986 )


Concord Consumers Hous. Coop. v. Commissioner , 89 T.C. 105 ( 1987 )


Gold Kist v. Commissioner , 104 T.C. 696 ( 1995 )


Washington-Oregon Shippers Cooperative, Inc. v. Commissioner , 52 T.C.M. 1406 ( 1987 )


Ag Processing, Inc a cooperative and Subsidiaries v. Commissioner , 153 T.C. No. 3 ( 2019 )