This opinion cited by 10 cases:

AmSouth Bancorporation and Subsidiaries v. United States , 681 F. Supp. 698 ( 1988 )


Los Angeles Cent. Animal Hospital, Inc. v. Commissioner , 68 T.C. 269 ( 1977 )


Capital Blue Cross & Subsidiaries v. Comm'r , 122 T.C. 224 ( 2004 )


First Northwest Industries, Inc. v. Commissioner , 70 T.C. 817 ( 1978 )


Capital Blue Cross and Subsidiaries v. Commissioner , 122 T.C. No. 11 ( 2004 )


First Northwest Industries of America, Inc. v. Commissioner of Internal Revenue , 649 F.2d 707 ( 1981 )


Decker v. Commissioner , 54 T.C.M. 73 ( 1987 )


Emil Panichi and Emily Panichi v. United States , 834 F.2d 300 ( 1987 )


Metro Auto Auction, Inc. v. Commissioner , 48 T.C.M. 894 ( 1984 )


Business Service Industries, Inc. v. Commissioner , 51 T.C.M. 539 ( 1986 )