This opinion cited by 10 cases:

State, Department of Revenue v. Atlantic Richfield Co. , 858 P.2d 307 ( 1993 )


Geisinger Health Plan v. Commissioner of Internal Revenue , 985 F.2d 1210 ( 1993 )


Hospital Corp. of Am. v. Commissioner , 72 T.C.M. 1581 ( 1996 )


MCGOVERN v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 139 ( 2003 )


Dameron v. Sinai Hospital of Baltimore, Inc. , 626 F. Supp. 1012 ( 1986 )


Water Quality Ass'n Employees' Benefit Corp. v. United States , 609 F. Supp. 91 ( 1985 )


Ford Motor Company v. United States , 132 Fed. Cl. 104 ( 2017 )


Coleman v. Commissioner , 87 T.C. 178 ( 1986 )


Estate of Durkin v. Commissioner , 99 T.C. 561 ( 1992 )


Herman v. Commissioner , 84 T.C. 120 ( 1985 )