This opinion cited by 13 cases:

City Line Candy & Tobacco Corp. v. Commissioner , 141 T.C. 414 ( 2013 )


Podd v. Commissioner , 75 T.C.M. 2575 ( 1998 )


City Line Candy & Tobacco Corp. v. Commissioner , 141 T.C. No. 13 ( 2013 )


Craig J. Schieder ( 2022 )


Volvo Cars of North America, LLC v. United States , 571 F.3d 373 ( 2009 )


Estate of Lay v. Comm'r , 102 T.C.M. 202 ( 2011 )


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


Dhl Corp. v. Comm'r , 76 T.C.M. 1122 ( 1998 )


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 )


Central Pa. Sav. Ass'n & Subsidiaries v. Commissioner , 71 T.C.M. 2724 ( 1996 )