This opinion cited by 138 cases:

Klundt v. Carothers , 96 Idaho 782 ( 1975 )


In Re Olde Prairie Block Owner, LLC , 464 B.R. 337 ( 2011 )


Ecorp, Inc. v. Rooksby , 746 N.E.2d 128 ( 2001 )


Maine Steel, Inc. v. United States , 174 F. Supp. 702 ( 1959 )


Cabot Corporation v. United States , 220 F. Supp. 261 ( 1963 )


Magnaflux Corporation v. Foerster , 223 F. Supp. 552 ( 1963 )


Helvering v. Cement Investors, Inc. , 62 S. Ct. 1125 ( 1942 )


Claridge Apartments Co. v. Commissioner , 65 S. Ct. 172 ( 1944 )


Lowden Investment Co. v. General Electric Credit Co. , 103 Nev. 374 ( 1987 )


Forrest Hotel Corp. v. Fly , 112 F. Supp. 782 ( 1953 )


In Re Coleman , 104 B.R. 338 ( 1989 )


United States v. AMERICAN INST. OF MARKETING SYS., INC. , 345 F. Supp. 610 ( 1972 )


Mayer v. Development Corp. of America , 541 F. Supp. 828 ( 1981 )


United States v. Minnesota , 97 F. Supp. 2d 973 ( 2000 )


Erdman v. Commissioner , 5 T.C.M. 63 ( 1946 )


Michael J. Burke & Jane S. Burke v. Commissioner , 2018 T.C. Memo. 18 ( 2018 )


Hickok v. Commissioner , 32 T.C. 80 ( 1959 )


Owens v. Commissioner , 46 T.C.M. 293 ( 1983 )


Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )


Turnbow v. Commissioner , 82 S. Ct. 353 ( 1961 )