This opinion cited by 187 cases:

Multistate Tax Commission v. Dow Chemical Co. , 1982 Ore. Tax LEXIS 7 ( 1982 )


Revah v. Comm'r , 100 T.C.M. 519 ( 2010 )


Martin v. Commissioner, IRS , 38 F. App'x 980 ( 2002 )


Stewart v. Commissioner , 76 T.C.M. 398 ( 1998 )


Household Consumer Discount Co. v. Vespaziani , 490 Pa. 209 ( 1980 )


Mary Helen Parker and Jean Parker Griffith v. United States , 110 F.3d 678 ( 1997 )


VHC, Inc. v. Comm'r , 2017 Tax Ct. Memo LEXIS 220 ( 2017 )


Matter of National Cash Register Co. v. Joseph , 299 N.Y. 200 ( 1949 )


Household Consumer Discount Co. v. Vespaziani , 255 Pa. Super. 367 ( 1978 )


Ortiz v. Accredited Home Lenders, Inc. , 639 F. Supp. 2d 1159 ( 2009 )


Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Smith , 1985 Ind. LEXIS 739 ( 1985 )


Texas Co. v. Commissioner , 12 T.C. 925 ( 1949 )


H. Fendrich, Inc. v. Commissioner , 25 T.C. 262 ( 1955 )


Estate of Hornor v. Commissioner , 36 T.C. 337 ( 1961 )


Miller v. Commissioner , 39 T.C. 940 ( 1963 )


Rosen v. Commissioner , 71 T.C. 226 ( 1978 )


Estate of Bender v. Commissioner , 86 T.C. 770 ( 1986 )


Estate of Branson v. Commissioner , 113 T.C. 6 ( 1999 )


Kligfeld Holdings v. Comm'r , 128 T.C. 192 ( 2007 )


In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger Pransky , 318 F.3d 536 ( 2003 )