This opinion cited by 20 cases:
Max Burton Enters. v. Commissioner , 74 T.C.M. 652 ( 1997 )
kenco-restaurants-inc-98-2416-k-k-restaurants-inc-98-2417-tiffin , 206 F.3d 588 ( 2000 )
James M. Robinette v. Commissioner , 123 T.C. No. 5 ( 2004 )
3M Company and Subsidiaries ( 2023 )
Bausch & Lomb Incorporated and Consolidated Subsidiaries v. Commissioner of Internal Revenue , 933 F.2d 1084 ( 1991 )
Podd v. Commissioner , 75 T.C.M. 2575 ( 1998 )
Veritas Software Corporation & Subsidiaries, Symantec Corporation (Successor in Interest to Veritas Software Corporation & Subsidiaries.) v. ... , 133 T.C. No. 14 ( 2009 )
Medtronic, Inc. & Consolidated Subsidiaries ( 2022 )
Medtronic, Inc. v. Comm'r , 111 T.C.M. 1515 ( 2016 )
Claymont Invs., Inc. v. Comm'r , 90 T.C.M. 462 ( 2005 )
The Coca-Cola Company and Subsidiaries v. Commissioner , 155 T.C. No. 10 ( 2020 )
Guidant LLC v. Comm'r , 146 T.C. 60 ( 2016 )
InverWorld v. Commissioner , 71 T.C.M. 3231 ( 1996 )
Dhl Corp. v. Comm'r , 76 T.C.M. 1122 ( 1998 )
PK Ventures, Inc. v. Comm'r , 91 T.C.M. 806 ( 2006 )
Compaq Computer Corp. v. Commissioner , 78 T.C.M. 20 ( 1999 )
H Group Holding, Inc. v. Commissioner , 78 T.C.M. 533 ( 1999 )
GAC Produce Co. v. Commissioner , 77 T.C.M. 1890 ( 1999 )
Kenco Restaurants, Inc. v. Commissioner , 76 T.C.M. 512 ( 1998 )
Kaps Warehouse v. Commissioner , 74 T.C.M. 18 ( 1997 )