This opinion cited by 84 cases:

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Sears, Roebuck and Co. And Affiliated Corporations, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 972 F.2d 858 ( 1992 )


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Black Hills Corporation, Doing Business as Black Hills Power and Light Company and Subsidiaries v. Commissioner of Internal Revenue , 73 F.3d 799 ( 1996 )


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Transamerica Corporation v. United States , 999 F.2d 1362 ( 1993 )


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Charles J. Heitzman v. Commissioner of the Internal Revenue Service , 859 F.2d 783 ( 1988 )


in-re-stephen-macfarlane-debtor-franchise-tax-board-of-the-state-of , 83 F.3d 1041 ( 1996 )


gold-coast-hotel-casino-a-nevada-limited-partnership-gaughan-herbst , 158 F.3d 484 ( 1998 )


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ABC Beverage Corp. & Subsidiaries v. United States , 577 F. Supp. 2d 935 ( 2008 )


In Re Harvard Industries, Inc. , 352 B.R. 613 ( 2006 )


In Re Dow Corning Corp. , 270 B.R. 393 ( 2001 )


Massachusetts Mutual Life Ins v. United States , 782 F.3d 1354 ( 2015 )


Candyce Martin 1999 Irrevocable Trust v. United States , 822 F. Supp. 2d 968 ( 2011 )


Estate of Reddert v. United States , 925 F. Supp. 261 ( 1996 )