This opinion cited by 9 cases:

Cottage Savings Assn. v. Commissioner , 111 S. Ct. 1503 ( 1991 )


Taiyo Hawaii Company, Ltd. v. Commissioner , 108 T.C. 590 ( 1997 )


Norwest Corporation and Subsidiaries, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries v. Commissioner , 111 T.C. No. 5 ( 1998 )


AJF Transportation Consultants, Inc. v. Commissioner , 1999 T.C. Memo. 16 ( 1999 )


AJF Transp. Consultants, Inc. v. Commissioner , 77 T.C.M. 1244 ( 1999 )


Federal Nat'l Mortgage Ass'n v. Commissioner , 100 T.C. 541 ( 1993 )


Pinson v. Commissioner , 80 T.C.M. 13 ( 2000 )


TAIYO HAWAII CO. v. COMMISSIONER , 108 T.C. 590 ( 1997 )


Norwest Corp. v. Comm'r , 111 T.C. 105 ( 1998 )