This opinion cited by 18 cases:

Summit Sheet Metal Co. v. Commissioner ( 1996 )


Tricon Metals & Servs. v. Commissioner ( 1997 )


Leonard Pipeline Contrs., Ltd. v. Commissioner ( 1998 )


EBERL'S CLAIM SERV. v. COMMISSIONER ( 1999 )


Wycoff v. Comm'r ( 2017 )


Miller & Sons Drywall, Inc. v. Comm'r ( 2005 )


K & K Veterinary Supply, Inc. v. Commissioner ( 2013 )


H & A Int'l Jewelry v. Commissioner ( 1997 )


Herold Mktng. Assoc. v. Commissioner ( 1999 )


Sunbelt Clothing Co. v. Commissioner ( 1997 )


Pulsar Components Int'l v. Commissioner ( 1996 )


WAGNER CONSTR., INC. v. COMMISSIONER ( 2001 )


Alondra Indus. v. Commissioner ( 1996 )


Lumber City Corp. v. Commissioner ( 1996 )


Leonard Pipeline Contrs. v. Commissioner ( 1996 )


Alpha Medical v. Commissioner ( 1997 )


Menard, Inc. v. Comm'r ( 2004 )


K & K Veterinary Supply, Inc. v. Comm'r ( 2013 )