This opinion cited by 13 cases:

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


Citizens & Southern Corp. v. Commissioner , 91 T.C. 463 ( 1988 )


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 )


Ralph W. Fullerton Company v. United States , 550 F.2d 548 ( 1977 )


Aaron Filler v. Cir ( 2022 )


E. Cody Laird and Joanne H. Laird, Cross-Appellees v. United States of America, Cross-Appellant , 556 F.2d 1224 ( 1977 )


Colorado National Bankshares, Inc., and Subsidiaries v. Commissioner of Internal Revenue , 984 F.2d 383 ( 1993 )


Cap Blue Cross v. Commissioner IRS ( 2005 )


Sirovatka v. Commissioner , 47 T.C.M. 71 ( 1983 )


General Television, Inc. v. United States , 449 F. Supp. 609 ( 1978 )


Leone v. Commissioner , 65 T.C.M. 1888 ( 1993 )