This opinion cited by 13 cases:

chapman-cole-and-ccp-ltd-plaintiffs-counter-appellees-cross-v-itel , 865 F.2d 676 ( 1989 )


Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )


Illinois Power Company v. Commissioner of Internal Revenue , 792 F.2d 683 ( 1986 )


Miyamoto v. Commissioner , 51 T.C.M. 1550 ( 1986 )


Valley Natural Fuels v. Commissioner , 62 T.C.M. 229 ( 1991 )


FPL Group, Inc. v. Comm'r , 90 T.C.M. 202 ( 2005 )


Rp1 Fuel Cell LLC v. United States , 120 Fed. Cl. 288 ( 2015 )


Consumers Power Co. v. Commissioner , 89 T.C. 710 ( 1987 )


Illinois Power Co. v. Commissioner , 83 T.C. 842 ( 1984 )


Green Gas Del. Statutory Trust v. Comm'r , 147 T.C. 1 ( 2016 )


Armstrong World Industries, Inc. v. Commissioner , 62 T.C.M. 148 ( 1991 )


Sealy Power, Ltd. v. Commissioner , 63 T.C.M. 2482 ( 1992 )


Siskiyou Communications, Inc. v. Commissioner , 60 T.C.M. 475 ( 1990 )