This opinion cited by 19 cases:

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


In the Matter of Chrome Plate, Inc., Bankrupt. Chrome Plate, Inc. v. District Director of Internal Revenue, United States of America , 614 F.2d 990 ( 1980 )


Brian L. Nahey and Carol J. Nahey v. Commissioner of Internal Revenue , 196 F.3d 866 ( 2000 )


Illinois Tool Works Inc. And Subsidiaries v. Commissioner of Internal Revenue , 355 F.3d 997 ( 2004 )


Frank C. Howard and Nancy Howard v. United States , 497 F.2d 1270 ( 1974 )


IL Tool Works Inc v. CIR ( 2004 )


Eckersley v. Comm'r , 94 T.C.M. 303 ( 2007 )


broadview-lumber-co-inc-plaintiff-appellant-cross-appellee-v-united , 561 F.2d 698 ( 1977 )


Illinois Tool Works, Inc. & Subsidiaries v. Commissioner , 117 T.C. No. 4 ( 2001 )


Fiore v. Commissioner , 39 T.C.M. 64 ( 1979 )


Mecom v. Commissioner , 101 T.C. 374 ( 1993 )


Ill. Tool Works v. Comm'r , 117 T.C. 39 ( 2001 )


Yoc Heating Corp. v. Commissioner , 61 T.C. 168 ( 1973 )


International State Bank v. Commissioner , 70 T.C. 173 ( 1978 )


Eades v. Commissioner , 79 T.C. 985 ( 1982 )


R. M. Smith, Inc. v. Commissioner , 69 T.C. 317 ( 1977 )


Calumet Industries, Inc. v. Commissioner , 95 T.C. 257 ( 1990 )


Chrome Plate, Inc. v. District Director of Internal Revenue , 442 F. Supp. 1023 ( 1977 )


Meredith Corp. v. Commissioner , 102 T.C. 406 ( 1994 )