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 1982

Wegman's Properties, Inc. v. Commissioner , 78 T.C. 786 ( 1982 )

This opinion cited by 3 cases:

Norwest Corporation and Subsidiaries, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries v. Commissioner , 111 T.C. No. 5 ( 1998 )

PSB Holdings, Inc. v. Commissioner , 129 T.C. No. 15 ( 2007 )

Applied Research Associates, Inc. and Affiliate v. Commissioner , 143 T.C. No. 17 ( 2014 )