This opinion cited by 37 cases:

Reynolds Metals Company and Consolidated Subsidiaries v. Commissioner , 105 T.C. No. 20 ( 1995 )


United States v. Coastal Utilities, Inc. , 483 F. Supp. 2d 1232 ( 2007 )


Sprint Nextel Corp. and Subsidiaries v. United States , 779 F. Supp. 2d 1184 ( 2011 )


United States v. Fairchild Industries, Inc. , 464 F. Supp. 1285 ( 1979 )


Chesapeake & O. R. Co. v. Commissioner , 64 T.C. 352 ( 1975 )


Wolfers v. Commissioner , 69 T.C. 975 ( 1978 )


Reserve Mechanical Corp. v. CIR ( 2022 )


In Re Elder-Beerman Stores Corp. , 1997 Bankr. LEXIS 423 ( 1997 )


Southern Family Insurance Company v. United States , 476 F. App'x 228 ( 2012 )


Kohler Company v. United States ( 2006 )


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


Florida Progress Corp. v. United States , 156 F. Supp. 2d 1265 ( 1999 )


Oakland Hills Country Club v. Commissioner , 74 T.C. 35 ( 1980 )


State Farm Road Corp. v. Commissioner , 65 T.C. 217 ( 1975 )


CSX Corp. v. Commissioner , 89 T.C. 134 ( 1987 )


Carolina, C. & O. R. Co. v. Commissioner , 82 T.C. 888 ( 1984 )


United States v. American Telephone & Telegraph Co. , 552 F. Supp. 131 ( 1983 )


G.M. Trading Corp. v. Commissioner , 103 T.C. 59 ( 1994 )


Brokertec Holdings, Inc f.k.a. ICAP US Investment Partnership v. Commissioner , 2019 T.C. Memo. 32 ( 2019 )


Salem Financial, Inc. Ex Rel. Branch Investments LLC v. United States , 786 F.3d 932 ( 2015 )