This opinion cited by 21 cases:

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


United States v. Stephen Donaldson, Sr. ( 2019 )


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


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


Carnation Company v. Commissioner of Internal Revenue , 640 F.2d 1010 ( 1981 )


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


F. R. Johnson Products Co. v. Commissioner , 43 T.C.M. 705 ( 1982 )


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


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


Hinshaw's, Inc. v. Commissioner , 68 T.C.M. 108 ( 1994 )


Avrahami v. Comm'r , 2017 U.S. Tax Ct. LEXIS 40 ( 2017 )


Kurt Orban Co. v. Commissioner , 54 T.C.M. 861 ( 1987 )


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


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


Clougherty Packing Co. v. Commissioner , 84 T.C. 948 ( 1985 )


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


Securitas Holdings, Inc. v. Comm'r , 108 T.C.M. 490 ( 2014 )


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


Insurance Co. of North America v. Morris , 981 S.W.2d 667 ( 1998 )


UPS v. Comm'r , 78 T.C.M. 262 ( 1999 )