This opinion cited by 15 cases:

United States v. Tilga , 824 F. Supp. 2d 1295 ( 2011 )


Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )


Complete Finance Corp. v. Commissioner , 80 T.C. 1062 ( 1983 )


Diebold, Incorporated v. The United States , 891 F.2d 1579 ( 1990 )


Security Benefit Life Insurance v. United States , 517 F. Supp. 740 ( 1980 )


Capital One Financial Corporation v. Commissioner ( 2011 )


Greiner v. United States , 122 Fed. Cl. 139 ( 2015 )


Summit Sheet Metal Co. v. Commissioner , 72 T.C.M. 1606 ( 1996 )


James W. and Laura L. Keith v. Commissioner , 115 T.C. No. 42 ( 2000 )


Daktronics, Inc. v. Commissioner , 61 T.C.M. 1896 ( 1991 )


Evans v. Commissioner , 55 T.C.M. 902 ( 1988 )


Hall v. Commissioner , 35 T.C.M. 1399 ( 1976 )


Convergent Technologies v. Commissioner , 70 T.C.M. 87 ( 1995 )


United States v. George v. H. Kleifgen , 557 F.2d 1293 ( 1977 )


Wang v. Commissioner , 75 T.C.M. 2087 ( 1998 )