This opinion cited by 23 cases:

Dupont v. Com. IRS ( 1994 )


Tate & Lyle Inc v. Commissioner IRS ( 1996 )


Milton H. Juister, and E. Ann Juister v. Commissioner of Internal Revenue , 875 F.2d 864 ( 1989 )


Rockwood Manufacturing Corp. v. Amp, Inc. , 806 F.2d 142 ( 1986 )


Phil Gutter v. Commissioner of Internal Revenue , 865 F.2d 258 ( 1988 )


Dresser Industries, Inc. And Consolidated Subsidiaries v. Commissioner of Internal Revenue , 911 F.2d 1128 ( 1990 )


Richard L. and Kelly D. Robson v. Commissioner , 2000 T.C. Memo. 201 ( 2000 )


Bankers Life and Casualty Company v. United States , 142 F.3d 973 ( 1998 )


L & F International Sales Corporation v. United States , 912 F.2d 377 ( 1990 )


archer-daniels-midland-company-on-its-own-behalf-and-as-common-parent-of , 37 F.3d 321 ( 1994 )


United States v. Ralph A. Eckhardt , 843 F.2d 989 ( 1988 )


Cathy M. Lantz v. CIR ( 2010 )


Rocky Mountain Associates International, Inc. v. Commissioner , 90 T.C. 1231 ( 1988 )


Gibbons Int'l v. Commissioner , 89 T.C. 1156 ( 1987 )


Addison International, Inc. v. Commissioner , 90 T.C. 1207 ( 1988 )


Foley Machinery Co. v. Commissioner , 91 T.C. 434 ( 1988 )


Dresser Industries, Inc. v. Commissioner , 92 T.C. 1276 ( 1989 )


First Chicago Corp. v. Commissioner , 96 T.C. 421 ( 1991 )


Sim-Air, USA, Ltd. v. Commissioner , 98 T.C. 187 ( 1992 )


Hughes Int'l Sales Corp. v. Commissioner , 100 T.C. 293 ( 1993 )