This opinion cited by 12 cases:

Idaho First National Bank Moore Financial Group, Inc. v. Commissioner of Internal Revenue , 997 F.2d 1285 ( 1993 )


Herbert A. Dunn and Georgia E. Dunn v. Commissioner of Internal Revenue , 615 F.2d 578 ( 1980 )


The Falconwood Corp. v. United States , 422 F.3d 1339 ( 2005 )


Petroleum Heat and Power Co., Inc. v. The United States , 405 F.2d 1300 ( 1969 )


INI, Inc. v. Commissioner , 69 T.C.M. 2113 ( 1995 )


Georgia-Pacific Corp. v. Commissioner , 63 T.C. 790 ( 1975 )


Matheson v. Commissioner , 74 T.C. 836 ( 1980 )


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


Southern California Sav. & Loan Ass'n v. Commissioner , 95 T.C. 35 ( 1990 )


Craigie, Inc. v. Commissioner , 84 T.C. 466 ( 1985 )


First Chicago Corp. v. Commissioner , 96 T.C. 421 ( 1991 )


ORGILL BROTHERS & CO. v. United States , 375 F. Supp. 125 ( 1974 )