This opinion cited by 131 cases:

Cato v. Commissioner , 99 T.C. 633 ( 1992 )


Norfolk Southern Corp. v. Commissioner , 104 T.C. 13 ( 1995 )


Black v. American Bankers Insurance Company , 478 S.W.2d 434 ( 1972 )


Anders v. Weslaco Independent School District , 960 S.W.2d 289 ( 1998 )


ASAT, Inc. v. Commissioner , 108 T.C. 147 ( 1997 )


Larry E. & Belinda Austin v. Commissioner , 141 T.C. No. 18 ( 2013 )


Local Union I-369 v. Sandvik Spec. Metals , 10 P.3d 470 ( 2000 )


United Latin Amer. Cit. v. Pasadena Ind. Sch. Dist. , 662 F. Supp. 443 ( 1987 )


Continental Oil Company v. Perlitz , 176 F. Supp. 219 ( 1959 )


Hoechst Aktiengesellschaft v. Quigg , 724 F. Supp. 398 ( 1989 )


In Re CF & I Fabricators of Utah Inc. , 163 B.R. 858 ( 1994 )