This opinion cited by 40 cases:

Hmw Industries, Inc. v. Rueben B. Wheatley, Commissioner of Finance, Government of the Virgin Islands , 504 F.2d 146 ( 1974 )


National Labor Relations Board v. Pincus Brothers, Inc.-Maxwell , 620 F.2d 367 ( 1980 )


Lester Crown v. Commissioner of Internal Revenue , 585 F.2d 234 ( 1978 )


Publicker Industries, Inc. And Continental Distilling Corporation v. Roman Ceramics Corporation, Publicker Industries, Inc. , 652 F.2d 340 ( 1981 )


Scriptomatic, Inc. v. United States , 397 F. Supp. 753 ( 1975 )


Schering-Plough Corp. v. United States , 651 F. Supp. 2d 219 ( 2009 )


Jones v. Commissioner , 34 T.C.M. 488 ( 1975 )


Benson v. Comm'r , 88 T.C.M. 520 ( 2004 )


Hewlett-Packard Co. v. Comm'r , 103 T.C.M. 1736 ( 2012 )


Sensenig v. Comm'r , 113 T.C.M. 1001 ( 2017 )


Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 61 ( 2018 )


Allen v. Commissioner , 49 T.C.M. 677 ( 1985 )


Fischer v. United States , 441 F. Supp. 32 ( 1977 )


Dunmire v. Commissioner , 42 T.C.M. 438 ( 1981 )


Stinnett's Pontiac Service, Inc. v. Commissioner , 44 T.C.M. 55 ( 1982 )


Krapf v. Commissioner , 37 T.C.M. 594 ( 1978 )


Parks v. Commissioner , 40 T.C.M. 1228 ( 1980 )


Speer v. Commissioner , 72 T.C.M. 125 ( 1996 )


Roe v. Commissioner , 52 T.C.M. 778 ( 1986 )


Schnallinger v. Commissioner , 52 T.C.M. 1311 ( 1987 )