This opinion cited by 98 cases:

IN RE N.J.A.C. 17:2-6.5 (PUBLIC EMPLOYEES' RETIREMENT SYSTEM) ( 2021 )


Clostermann v. Schmidt , 215 Or. 55 ( 1958 )


Tax Analysts and Advocates v. Simon , 390 F. Supp. 927 ( 1975 )


United States v. Terrill , 688 F. Supp. 542 ( 1988 )


Lederman v. Commissioner , 6 T.C. 991 ( 1946 )


Spray Cotton Mills v. Secretary of War , 9 T.C. 824 ( 1947 )


Brunswick Corp. & Subsidiaries v. Commissioner , 100 T.C. 6 ( 1993 )


Texasgulf, Inc. v. Commissioner , 107 T.C. 51 ( 1996 )


PPL Corp. & Subsidiaries v. Commissioner , 135 T.C. 304 ( 2010 )


Ready v. Comm'r , 2012 Tax Ct. Summary LEXIS 11 ( 2012 )


White v. Winchester Country Club , 62 S. Ct. 425 ( 1942 )


Burns v. Alcala , 95 S. Ct. 1180 ( 1975 )


Koru North America v. United States , 12 Ct. Int'l Trade 1120 ( 1988 )


Hubbard v. United States , 17 F. Supp. 93 ( 1936 )


Mount Washington Tanker Co. v. United States , 1 Ct. Int'l Trade 32 ( 1980 )


Rathborne v. Collector of Revenue , 196 La. 795 ( 1941 )


Havana Electric R., L. & P. Co. v. Commissioner , 29 B.T.A. 1151 ( 1934 )


Omega Chemical Co. v. Commissioner , 31 B.T.A. 1108 ( 1935 )


Havana Elec. Ry., Light & Power Co. v. Commissioner , 34 B.T.A. 782 ( 1936 )


Fair v. Commissioner , 35 B.T.A. 41 ( 1936 )