This opinion cited by 37 cases:

The Board of Trade of the City of Chicago and Subsidiaries v. Commissioner , 106 T.C. No. 21 ( 1996 )


G.M. Trading Corp. v. Commissioner , 121 F.3d 977 ( 1997 )


At&t, Inc. v. United States , 629 F.3d 505 ( 2011 )


Louisville and Nashville Railroad Company v. Commissioner of Internal Revenue , 641 F.2d 435 ( 1981 )


Kohler Company v. United States , 468 F.3d 1032 ( 2006 )


Centex Corp. v. United States , 395 F.3d 1283 ( 2005 )


Commissioner of Internal Reven v. Brokertec Holdings Inc ( 2020 )


Dorris H. Deason v. Commissioner of Internal Revenue , 590 F.2d 1377 ( 1979 )


Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal Revenue , 42 A.L.R. Fed. 730 ( 1975 )


United States v. St. Louis-San Francisco Railway Company, a Missouri Railroad Corporation , 537 F.2d 312 ( 1976 )


Andrew Crispo Gallery, Inc. v. Commissioner of Internal Revenue , 16 F.3d 1336 ( 1994 )


Washington Athletic Club v. United States of America, Washington Athletic Club v. United States , 614 F.2d 670 ( 1980 )


Concord Instruments Corp. v. Commissioner , 67 T.C.M. 3036 ( 1994 )


Kansas City S. R. Co. v. Commissioner , 76 T.C. 1067 ( 1981 )


May Dep't Stores Co. v. Commissioner , 33 T.C.M. 1128 ( 1974 )


Badger Pipe Line Co. v. Commissioner , 74 T.C.M. 856 ( 1997 )


Deason v. Commissioner , 35 T.C.M. 978 ( 1976 )