This opinion cited by 25 cases:

U.S. Freightways Corp., F.K.A. Tnt Freightways Corp., and Subsidiaries v. Commissioner of Internal Revenue , 270 F.3d 1137 ( 2001 )


USFreightways Corp v. CIR ( 2001 )


Bonaire Development Company, a California Corporation, Successor by Merger to Branjon, Inc. v. Commissioner of Internal Revenue , 679 F.2d 159 ( 1982 )


Lowell E. Nelson and Jacqueline N. Nelson v. Commissioner of Internal Revenue, (Two Cases) , 793 F.2d 179 ( 1986 )


Commissioner of Internal Revenue v. Kenneth H., Susan L., Fred F., and Corinne B. Van Raden , 650 F.2d 1046 ( 1981 )


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


USFreightways Corporation v. Commissioner , 113 T.C. No. 23 ( 1999 )


Sorrell v. Commissioner , 53 T.C.M. 1362 ( 1987 )


Mortensen v. Commissioner , 49 T.C.M. 94 ( 1984 )


Keller v. Commissioner , 79 T.C. 7 ( 1982 )


Jolley v. Commissioner , 47 T.C.M. 1082 ( 1984 )


Agro-Jal Farming Enters. v. Commissioner , 145 T.C. 145 ( 2015 )


Sebring v. Commissioner , 93 T.C. 220 ( 1989 )


Jacobson v. Commissioner , 47 T.C.M. 499 ( 1983 )


Fidelity Assoc., Inc. v. Commissioner , 63 T.C.M. 2327 ( 1992 )


Grynberg v. Commissioner , 83 T.C. 255 ( 1984 )


RLC Indus. Co. v. Commissioner , 98 T.C. 457 ( 1992 )


USFreightways Corp. v. Commissioner , 113 T.C. 329 ( 1999 )


Bandes v. Commissioner , 44 T.C.M. 243 ( 1982 )


Lattice Semiconductor Corp. v. Comm'r , 101 T.C.M. 1483 ( 2011 )