This opinion cited by 24 cases:

Reserve Mechanical Corp. v. CIR ( 2022 )


Air Liquide America Corp. v. Continental Casualty Co. , 217 F.3d 1272 ( 2000 )


Malone & Hyde, Inc., and Subsidiaries v. Commissioner of Internal Revenue , 62 F.3d 835 ( 1995 )


Yaffe Companies, Inc. v. Great American Insurance , 499 F.3d 1182 ( 2007 )


air-liquide-america-corporation-a-delaware-corporation-v-continental , 217 F.3d 1272 ( 2000 )


United States v. Stephen Donaldson, Sr. ( 2019 )


Hospital Corp. of Am. v. Commissioner , 74 T.C.M. 1020 ( 1997 )


Clougherty Packing Company v. Commissioner of Internal Revenue , 811 F.2d 1297 ( 1987 )


The Harper Group, and Includible Subsidiaries v. Commissioner of Internal Revenue Service , 979 F.2d 1341 ( 1992 )


Sears, Roebuck and Co. And Affiliated Corporations, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 972 F.2d 858 ( 1992 )


Blackwelder v. City of Winston-Salem , 332 N.C. 319 ( 1992 )


Atchison, Topeka & Santa Fe Railway Co. v. Stonewall Insurance , 275 Kan. 698 ( 2003 )


Humana Inc. v. Commissioner of Internal Revenue , 881 F.2d 247 ( 1989 )


Harold Merritt v. Catholic Health Initiatives, Inc. ( 2020 )


Malone & Hyde, Inc. v. Commissioner , 58 T.C.M. 631 ( 1989 )


Malone & Hyde, Inc. v. Commissioner , 66 T.C.M. 1551 ( 1993 )


Rent-A-Center, Inc. and Affiliated Subsidiaries v. Commissioner , 142 T.C. No. 1 ( 2014 )


Avrahami v. Comm'r , 2017 U.S. Tax Ct. LEXIS 40 ( 2017 )


Humana, Inc. v. Commissioner , 88 T.C. 197 ( 1987 )


Gulf Oil Corp. v. Commissioner , 89 T.C. 1010 ( 1987 )