This opinion cited by 9 cases:

Textron, Inc. v. United States , 561 F.2d 1023 ( 1977 )


Duquesne Light Holdings Inc v. Commissioner of Internal Reven , 861 F.3d 396 ( 2017 )


Thrifty Oil Co. v. Comm'r , 139 T.C. 198 ( 2012 )


United States Steel Corp. v. Commissioner , 36 T.C.M. 1152 ( 1977 )


Spencer D. And Mary Jane Stewart v. United States , 739 F.2d 411 ( 1984 )


State Department of Assessments & Taxation v. Loyola Federal Savings & Loan Ass'n , 79 Md. App. 481 ( 1989 )


Duquesne Light Holdings, Inc. v. Comm'r , 106 T.C.M. 296 ( 2013 )


Estate of Joslyn v. Commissioner , 57 T.C. 722 ( 1972 )


Covil Insulation Co. v. Commissioner , 65 T.C. 364 ( 1975 )