This opinion cited by 10 cases:

Shea Homes, Inc. v. Commissioner , 142 T.C. 60 ( 2014 )


Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )


Bangor Punta Operations, Inc. v. United States , 466 F.2d 930 ( 1972 )


Shea Homes, Inc. And Subsidiaries v. Commissioner , 142 T.C. No. 3 ( 2014 )


Golden Gate Litho v. Commissioner , 75 T.C.M. 2312 ( 1998 )


NEMETSCHEK NORTH AMERICA, INC. v. COMMISSIONER , 82 T.C.M. 827 ( 2001 )


Wal-Mart Stores v. Commissioner , 73 T.C.M. 1625 ( 1997 )


Thomas M. Ferrill, Jr. And Louise B. Ferrill v. Commissioner of Internal Revenue , 684 F.2d 261 ( 1982 )


PRUDENTIAL OVERALL SUPPLY v. COMMISSIONER , 83 T.C.M. 1545 ( 2002 )


Richardson v. Commissioner , 72 T.C.M. 348 ( 1996 )