This opinion cited by 20 cases:

Reserve Mechanical Corp. v. CIR ( 2022 )


Beech Aircraft Corporation v. United States , 797 F.2d 920 ( 1986 )


F.W. Svcs, Inc. & Subsidiaries v. Cir , 459 F. App'x 389 ( 2012 )


Northern Indiana Public Service Company v. Commissioner of Internal Revenue, Cross-Appellee , 115 F.3d 506 ( 1997 )


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


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


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


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


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


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


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


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


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


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


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


Anesthesia Service Medical Group, Inc. v. Commissioner , 85 T.C. 1031 ( 1985 )


Harper Group v. Commissioner , 96 T.C. 45 ( 1991 )


Sears, Roebuck & Co. v. Commissioner , 96 T.C. 61 ( 1991 )


Rent-A-Center, Inc. v. Comm'r , 142 T.C. 1 ( 2014 )


Wright v. Commissioner , 66 T.C.M. 214 ( 1993 )