This opinion cited by 15 cases:

Smith v. Commissioner , 65 F.3d 37 ( 1995 )


Bernard D. Spector v. Commissioner of Internal Revenue , 641 F.2d 376 ( 1981 )


Robins & Weill, Inc. v. United States , 382 F. Supp. 1207 ( 1974 )


Hospital Corp. of Am. v. Commissioner , 72 T.C.M. 1581 ( 1996 )


North American Rayon Corporation, Formerly Known as North American Holding Corporation, Narco v. Commissioner of Internal Revenue , 12 F.3d 583 ( 1994 )


better-beverages-inc-v-united-states-of-america-s-a-strane-and-wife , 619 F.2d 424 ( 1980 )


Lafayette Extended Care, Inc. v. Commissioner , 37 T.C.M. 995 ( 1978 )


Shelby U.S. Distributors, Inc. v. Commissioner , 71 T.C. 874 ( 1979 )


Lazisky v. Commissioner , 72 T.C. 495 ( 1979 )


Major v. Commissioner , 76 T.C. 239 ( 1981 )


Meredith Corp. v. Commissioner , 102 T.C. 406 ( 1994 )


Critz v. Commissioner , 54 T.C.M. 947 ( 1987 )


MacDonald v. Commissioner , 43 T.C.M. 1381 ( 1982 )


Grow v. Commissioner , 47 T.C.M. 1057 ( 1984 )


Feller v. Commissioner , 45 T.C.M. 902 ( 1983 )