This opinion cited by 28 cases:
Sidell v. Commissioner , 78 T.C.M. 423 ( 1999 )
American Air Liquide, Inc. and Subsidiaries v. Commissioner , 116 T.C. No. 3 ( 2001 )
State Farm Mutual Automobile Insurance Company and Subsidiaries v. Commissioner , 119 T.C. No. 21 ( 2002 )
State Farm Mutual Automobile Insurance Company & Subsidiaries v. Commissioner , 130 T.C. No. 16 ( 2008 )
State Farm Mut. Auto. Ins. Co. v. Comm'r , 119 T.C. 342 ( 2002 )
American Air Liquide, Inc. v. Commissioner , 116 T.C. 23 ( 2001 )
State Farm Mut. Auto. Ins. Co. v. Comm'r , 130 T.C. 263 ( 2008 )
Atlantic Tele-Network v. Prosser , 151 F. Supp. 2d 633 ( 2000 )