This opinion cited by 88 cases:

Exxon Corp. v. Commissioner , 66 T.C.M. 1707 ( 1993 )


Commissioner v. Banks , 125 S. Ct. 826 ( 2005 )


Bransford v. Commissioner , 36 T.C.M. 1262 ( 1977 )


Foglesong v. Commissioner , 35 T.C.M. 1309 ( 1976 )


The Coca-Cola Company and Subsidiaries v. Commissioner , 155 T.C. No. 10 ( 2020 )


Westreco, Inc. v. Commissioner , 64 T.C.M. 849 ( 1992 )


Ronan State Bank v. Commissioner , 62 T.C. 27 ( 1974 )


Jones v. Commissioner , 64 T.C. 1066 ( 1975 )


Graff v. Commissioner , 74 T.C. 743 ( 1980 )


North Cent. Life Ins. Co. v. Commissioner , 92 T.C. 254 ( 1989 )


First National Bank of La Marque v. Smith , 436 F. Supp. 824 ( 1977 )


First Nat. Bank of Milaca v. Smith , 445 F. Supp. 1117 ( 1977 )


Diefenthal v. United States , 367 F. Supp. 506 ( 1973 )


Altera Corp. v. Cir , 926 F.3d 1061 ( 2019 )


Altera Corp. v. Cir ( 2019 )


Amazon.com, Inc. v. Comm'r , 113 T.C.M. 3947 ( 2017 )


Bausch & Lomb, Inc. v. Commissioner , 92 T.C. 525 ( 1989 )


Wright v. Commissioner , 66 T.C.M. 214 ( 1993 )


Bunker v. Commissioner , 38 T.C.M. 736 ( 1979 )


McIver v. Commissioner , 36 T.C.M. 719 ( 1977 )