This opinion cited by 13 cases:

Satrum v. Commissioner , 62 T.C. 413 ( 1974 )


McKenzie v. Commissioner , 85 T.C. 875 ( 1985 )


Pabst Brewing Co. v. City of Milwaukee , 125 Wis. 2d 437 ( 1985 )


Hart v. Commissioner , 78 T.C.M. 114 ( 1999 )


Munford, Inc. v. Commissioner , 87 T.C. 463 ( 1986 )


Consolidated Freightways, Inc. & Affiliates v. Commissioner , 74 T.C. 768 ( 1980 )


Deseret Management Corporation v. United States , 112 Fed. Cl. 438 ( 2013 )


Illinois Cereal Mills, Inc. v. Commissioner of Internal Revenue , 789 F.2d 1234 ( 1986 )


Jack McManus Individually and as Personal Representative of the Estate of Dorothy McManus v. United States , 863 F.2d 491 ( 1988 )


Yellow Freight System, Inc. v. United States , 538 F.2d 790 ( 1976 )


Ft. Howard Paper Co. v. Commissioner , 36 T.C.M. 1711 ( 1977 )


Hirl v. Commissioner , 51 T.C.M. 1420 ( 1986 )


Illinois Cereal Mills, Inc. v. Commissioner , 46 T.C.M. 1001 ( 1983 )