This opinion cited 24 cases:
Estate of Munter v. Commissioner , 63 T.C. 663 ( 1975 )
Centralia Federal Sav. & Loan Asso. v. Commissioner , 66 T.C. 599 ( 1976 )
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
Estate of Delman v. Commissioner , 73 T.C. 15 ( 1979 )
Focht v. Commissioner , 68 T.C. 223 ( 1977 )
Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 856 F.2d 855 ( 1988 )
Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )
Fred E. Hudspeth v. Commissioner of Internal Revenue Service , 914 F.2d 1207 ( 1990 )
Merchants Industrial Bank, a Corporation Organized and Existing Under the Laws of the State of Colorado v. Commissioner of Internal Revenue , 475 F.2d 1063 ( 1973 )
Citizens' Acceptance Corporation, a Dissolved Corporation Continued by Statute for Purposes of Suit v. United States , 462 F.2d 751 ( 1972 )
Robert P. Hutton and Marguerite C. Hutton v. Commissioner of Internal Revenue , 434 F.2d 1313 ( 1971 )
Home Savings and Loan Association v. United States , 514 F.2d 1199 ( 1975 )
Bishop v. United States , 324 F. Supp. 1105 ( 1971 )
Fred W. Rowe, III and Shirley Rowe v. United States of America, Fred W. Rowe, Jr. And Myrtle Rowe v. United States , 428 F.2d 874 ( 1970 )
Hempt Bros., Inc. v. United States , 490 F.2d 1172 ( 1974 )
Beneficial Corporation and Subsidiaries v. The United States , 814 F.2d 1570 ( 1987 )
CITIZENS'ACCEPTANCE CORPORATION v. United States , 320 F. Supp. 798 ( 1971 )
Erlich v. Commissioner , 54 T.C. 1231 ( 1970 )
Brooks v. Commissioner , 63 T.C. 1 ( 1974 )
Hershey Foods Corp. v. Commissioner , 76 T.C. 312 ( 1981 )