This opinion cited by 32 cases:

Alan G. Bone, Kathleen A. Bone, Jeffrey M. Guerrero, Genedine R. Guerrero v. Commissioner of Internal Revenue , 324 F.3d 1289 ( 2003 )


Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal Revenue , 475 F.2d 775 ( 1973 )


Newark Morning Ledger Company, a Corporation of the State of New Jersey v. The United States of America , 539 F.2d 929 ( 1976 )


Gerald Patrick Dietrick Anita Lea Dietrick v. Commissioner of Internal Revenue , 881 F.2d 336 ( 1989 )


Campbell Taggart, Inc. v. United States , 744 F.2d 442 ( 1984 )


lufkin-foundry-and-machine-company-v-commissioner-of-internal-revenue , 468 F.2d 805 ( 1972 )


Menard, Inc. v. Comm'r , 88 T.C.M. 229 ( 2004 )


Foster v. Comm'r , 80 T.C. 34 ( 1983 )


united-states-gypsum-company-and-cross-appellant-v-united-states-of , 452 F.2d 445 ( 1972 )


VWP of America, Inc. v. United States , 25 Ct. Int'l Trade 1056 ( 2001 )


Coulter Electronics, Inc. v. Commissioner , 59 T.C.M. 350 ( 1990 )


garland-wilson-jr-and-jane-wilson-v-united-states-of-america-american , 530 F.2d 772 ( 1976 )


moore-mccormack-lines-inc-v-the-united-states-american-president-lines , 413 F.2d 568 ( 1969 )


Baltimore Aircoil Company v. United States , 333 F. Supp. 705 ( 1971 )


Bone v. Commissioner , 81 T.C.M. 1199 ( 2001 )


H Group Holding, Inc. v. Commissioner , 78 T.C.M. 533 ( 1999 )


Austin Co. v. Commissioner , 71 T.C. 955 ( 1979 )


Plano Holding LLC v. Commissioner , 2019 T.C. Memo. 140 ( 2019 )


Hie Holdings, Inc. v. Comm'r , 97 T.C.M. 1672 ( 2009 )


Dietrick v. Commissioner , 55 T.C.M. 706 ( 1988 )