This opinion cited by 12 cases:

Pope & Talbot, Inc. v. Commissioner ( 1997 )


Lychuk v. Comm'r ( 2001 )


Mires v. United States ( 2005 )


American Stores Company and Subsidiaries v. Commissioner ( 2000 )


David J. Lychuk and Mary K. Lychuk v. Commissioner ( 2001 )


A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue ( 1997 )


Sorrell v. Commissioner ( 1987 )


Dolin v. Commissioner ( 1988 )


Somont Oil Co. v. Commissioner ( 1991 )


Mayer v. Commissioner ( 1994 )


J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue Service ( 1986 )


Frgc Inv. v. Comm'r ( 2002 )