This opinion cited by 9 cases:
Stearns-Roger Corporation v. United States , 774 F.2d 414 ( 1985 )
Hospital Corp. of Am. v. Commissioner , 74 T.C.M. 1020 ( 1997 )
Child v. Comm'r , 99 T.C.M. 1230 ( 2010 )
Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner , 2018 T.C. Memo. 86 ( 2018 )
Avrahami v. Comm'r , 2017 U.S. Tax Ct. LEXIS 40 ( 2017 )
Rent-A-Center, Inc. v. Comm'r , 142 T.C. 1 ( 2014 )
Securitas Holdings, Inc. v. Comm'r , 108 T.C.M. 490 ( 2014 )
UPS v. Comm'r , 78 T.C.M. 262 ( 1999 )
R.V.I. Guar. Co. v. Comm'r , 145 T.C. 209 ( 2015 )