This opinion cited by 20 cases:

McCormick v. Department of Revenue , 10 Or. Tax 380 ( 1987 )


Black v. State Tax Commission , 1 Or. Tax 614 ( 1964 )


Downer v. Commissioner , 48 T.C. 86 ( 1967 )


Siple v. Commissioner , 54 T.C. 1 ( 1970 )


Zappo v. Commissioner , 81 T.C. 77 ( 1983 )


Schmidt v. McKenzie , 215 Minn. 1 ( 1943 )


Intergraph Corporation and Subsidiaries v. Commissioner , 106 T.C. No. 16 ( 1996 )


Security Insurance Co. of New Haven v. Johns-Manville Sales Corp. , 8 Ariz. App. 18 ( 1968 )


L. T. Zoby, Sr., and Virginia M. Zoby v. United States , 364 F.2d 216 ( 1966 )


New Amsterdam Casualty Co. v. Waller , 233 N.C. 536 ( 1951 )


Aalco Construction Company, a Corporation, and Robert W. Sewell v. F. H. Linneman Construction Co., Inc. , 399 F.2d 516 ( 1968 )


Northern Bank v. Dowd , 252 Neb. 352 ( 1997 )


in-the-matter-of-black-ranches-inc-a-nebraska-corporation-debtor-roe , 362 F.2d 19 ( 1966 )


Twin City Fire Insurance Co. v. Walter B. Hannah, Inc. , 444 S.W.2d 131 ( 1969 )


Lockwood v. Commissioner , 21 T.C.M. 1470 ( 1962 )


Boone v. Commissioner , 33 T.C.M. 663 ( 1974 )


Fitzpatrick v. Commissioner , 26 T.C.M. 1 ( 1967 )


Great American Insurance v. McElwee Bros. , 106 F. App'x 197 ( 2004 )


Santa Anita Consol., Inc. v. Commissioner , 50 T.C. 536 ( 1968 )


Horne v. Commissioner , 59 T.C. 319 ( 1972 )