This opinion cited by 18 cases:

Morrison, Incorporated, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 891 F.2d 857 ( 1990 )


Munford, Inc. v. Commissioner of Internal Revenue , 849 F.2d 1398 ( 1988 )


Schrum v. Commissioner ( 1997 )


Hospital Corporation of America and Subsidiaries v. Commissioner , 109 T.C. No. 2 ( 1997 )


Illinois Cereal Mills, Inc. v. Commissioner of Internal Revenue , 789 F.2d 1234 ( 1986 )


consolidated-freightways-inc-and-affiliates-v-commissioner-of-internal , 708 F.2d 1385 ( 1983 )


AmeriSouth XXXII, Ltd. v. Comm'r , 103 T.C.M. 1324 ( 2012 )


Schrum v. Commissioner , 69 T.C.M. 2062 ( 1995 )


Morrison, Inc. v. Commissioner , 51 T.C.M. 748 ( 1986 )


Texas Instruments v. Commissioner , 63 T.C.M. 3070 ( 1992 )


Sherwood v. Commissioner , 56 T.C.M. 735 ( 1988 )


Munford, Inc. v. Commissioner , 87 T.C. 463 ( 1986 )


L&B Corp. v. Commissioner , 88 T.C. 744 ( 1987 )


Hospital Corp. of Am. v. Commissioner , 109 T.C. 21 ( 1997 )


Loda Poultry Co. v. Commissioner , 88 T.C. 816 ( 1987 )


Illinois Cereal Mills, Inc. v. Commissioner , 46 T.C.M. 1001 ( 1983 )


Lukens, Inc. v. Commissioner , 54 T.C.M. 517 ( 1987 )


Hart v. Commissioner , 78 T.C.M. 114 ( 1999 )