This opinion cited by 3 cases:

Indianapolis Power & Light Company v. Commissioner of Internal Revenue ( 1988 )

• Court of Appeals for the Seventh Circuit |   Tuesday, September 20, 1988 |   Cited 0 times

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City Gas Company of Florida v. Commissioner of Internal Revenue ( 1982 )

• Court of Appeals for the Eleventh Circuit |   Thursday, October 21, 1982 |   Cited 0 times

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Anyanwu v. Comm'r ( 2014 )

• United States Tax Court |   Thursday, June 19, 2014 |   Cited 0 times

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