This opinion cited by 16 cases:

Sears, Roebuck and Co. And Affiliated Corporations, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 972 F.2d 858 ( 1992 )


Wendy's International v. Hamer , 2013 IL App (4th) 110678 ( 2013 )


Wendy's International v. Hamer , 2013 IL App (4th) 110678 ( 2013 )


Handy Andy T v. & Appliances, Inc. v. Commissioner , 47 T.C.M. 478 ( 1983 )


Ivan A. Jasko and Judith L. Jasko v. Commissioner , 107 T.C. No. 3 ( 1996 )


Surety Ins. Co. v. Commissioner , 39 T.C.M. 1220 ( 1980 )


Bruno v. Commissioner , 71 T.C. 191 ( 1978 )


Cuesta Title Guaranty Co. v. Commissioner , 71 T.C. 278 ( 1978 )


Carnation Co. v. Commissioner , 71 T.C. 400 ( 1978 )


T.F.H. Publications, Inc. v. Commissioner , 72 T.C. 623 ( 1979 )


Anesthesia Service Medical Group, Inc. v. Commissioner , 85 T.C. 1031 ( 1985 )


Sears, Roebuck & Co. v. Commissioner , 96 T.C. 61 ( 1991 )


Texas Learning Technology Group v. Commissioner , 96 T.C. 686 ( 1991 )


R.V.I. Guar. Co. v. Comm'r , 145 T.C. 209 ( 2015 )


Jasko v. Commissioner , 107 T.C. 30 ( 1996 )


Pariseau v. Commissioner , 49 T.C.M. 984 ( 1985 )