This opinion cited by 26 cases:

Murphy Oil USA, Inc. v. United States , 81 F. Supp. 2d 942 ( 1999 )


United States v. Thomas , 635 F.3d 13 ( 2011 )


Martin H. Tonn v. United States ( 2000 )


Alcoa, Inc. v. United States , 509 F.3d 173 ( 2007 )


Estate of Melvin W. Ballantyne, Deceased, Jean S. Ballantyne, Independent Jean S. Ballantyne, Court. v. Commissioner of Internal Revenue , 341 F.3d 802 ( 2003 )


Alcoa Inc v. United States ( 2007 )


Pennzoil-Quaker State Co. v. United States , 511 F.3d 1365 ( 2008 )


John L. Brassard v. United States , 183 F.3d 909 ( 1999 )


Illinois Lumber and Material v. United States , 794 F.3d 907 ( 2015 )


John L. Brassard v. United States ( 1999 )


Est. of M.Ballantyne v. CIR ( 2003 )


Alcoa, Inc. v. United States , 406 F. Supp. 2d 580 ( 2005 )


Maruska v. United States , 77 F. Supp. 2d 1035 ( 1999 )


Coolman v. United States Internal Revenue Service , 117 F. Supp. 2d 943 ( 2000 )


MidAmerican Energy Company v. Commissioner , 114 T.C. No. 35 ( 2000 )


Robert W. Tschetter v. Commissioner , 2003 T.C. Memo. 326 ( 2003 )


Schmidt v. Comm'r , 86 T.C.M. 631 ( 2003 )


Trinity Industries, Inc. and Subsidiaries v. Commissioner , 132 T.C. No. 2 ( 2009 )


MidAmerican Energy Co. v. Commissioner , 114 T.C. 570 ( 2000 )


Waterfall Farms v. Comm'r , 86 T.C.M. 648 ( 2003 )