This opinion cited by 218 cases:

Metro Leasing and Development Corporation, East Bay Chevrolet Company, a Corporation v. Commissioner , 119 T.C. No. 2 ( 2002 )


In Re Dow Corning Corp. , 2001 Bankr. LEXIS 1662 ( 2001 )


In Re Hudson Oil Co., Inc. , 1988 Bankr. LEXIS 1629 ( 1988 )


Sorensen v. Commissioner , 15 T.C.M. 1222 ( 1956 )


Phillips Petroleum Co. v. Commissioner , 61 T.C.M. 2836 ( 1991 )


Abraham J. Gordon and Ruth F. Gordon v. Commissioner of Internal Revenue , 268 F.2d 105 ( 1959 )


Advance Pressure Castings, Inc. v. Commissioner , 7 T.C.M. 140 ( 1948 )


Universal Ins. Servs. v. Commissioner , 67 T.C.M. 2828 ( 1994 )


Kanne v. American Factors, Limited. American Factors, Limited v. Kanne , 190 F.2d 155 ( 1951 )


Marshall M. Chernin Ida Raye Chernin, Cross-Appellants/appellees v. United States of America, Appellant/cross-Appellee , 149 F.3d 805 ( 1998 )


Keller-Dorian Corp. v. Commissioner , 4 T.C.M. 558 ( 1945 )


Rca Communications, Inc. v. United States , 277 F.2d 164 ( 1960 )


Security Flour Mills Co. v. Commissioner , 64 S. Ct. 596 ( 1944 )


Milwaukee & Suburban Transport Corporation v. Commissioner of Internal Revenue , 283 F.2d 279 ( 1960 )


Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal Revenue , 192 F.2d 1002 ( 1951 )


Lx Cattle Company v. United States , 629 F.2d 1096 ( 1980 )


Campana Corp. v. Commissioner of Internal Revenue , 210 F.2d 897 ( 1954 )


southwest-exploration-co-by-signal-oil-gas-company-successor-through , 362 F.2d 833 ( 1966 )


Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar Co , 198 F.2d 214 ( 1952 )


Amor W. Sharp v. Commissioner of Internal Revenue, Katherine C. Sharp v. Commissioner of Internal Revenue , 224 F.2d 920 ( 1955 )