This opinion cited by 88 cases:

Tower Loan v. Commissioner , 71 T.C.M. 2581 ( 1996 )


National Ass'n of Life Underwriters v. Clarke , 736 F. Supp. 1162 ( 1990 )


Shaw v. Commissioner , 59 T.C. 375 ( 1972 )


Ross Glove Co. v. Commissioner , 60 T.C. 569 ( 1973 )


Armantrout v. Commissioner , 67 T.C. 996 ( 1977 )


Foster v. Comm'r , 80 T.C. 34 ( 1983 )


Berger Chevrolet v. Commissioner , 74 T.C.M. 1113 ( 1997 )


american-land-title-association-new-york-state-land-title-association-v , 968 F.2d 150 ( 1992 )


Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 856 F.2d 855 ( 1988 )


Matter of Interest on Trust Accounts , 1981 Fla. LEXIS 2814 ( 1981 )


kenco-restaurants-inc-98-2416-k-k-restaurants-inc-98-2417-tiffin , 206 F.3d 588 ( 2000 )


Dow Chemical Co. v. Commissioner of Revenue , 378 Mass. 254 ( 1979 )


United States National Bank v. Independent Insurance Agents of America, Inc. , 113 S. Ct. 2173 ( 1993 )


Hospital Corp. of America v. Commissioner , 81 T.C. 520 ( 1983 )


Bank of Winnfield & Trust Co. v. United States , 540 F. Supp. 219 ( 1982 )


Blackfeet Tribe of Indians v. State of Mont. , 507 F. Supp. 446 ( 1981 )


Cockrel v. Shelby County School District , 81 F. Supp. 2d 771 ( 2000 )


Allis-Chalmers Corp. v. Friedkin , 481 F. Supp. 1256 ( 1980 )


3M Company and Subsidiaries ( 2023 )


Altera Corp. v. Comm'r , 145 T.C. 91 ( 2015 )