This opinion cited by 14 cases:

Altria v. United States ( 2011 )


Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal Revenue , 915 F.2d 832 ( 1990 )


Evans v. Commissioner , 62 T.C.M. 614 ( 1991 )


Bailey v. Commissioner , 63 T.C.M. 2000 ( 1992 )


ABC Rentals of San Antonio, Inc. v. Commissioner , 1999 T.C. Memo. 14 ( 1999 )


Arevalo v. Commissioner , 469 F.3d 436 ( 2006 )


ABC Rentals of San Antonio, Inc. v. Commissioner , 1999 T.C. Memo. 14 ( 1999 )


Bang v. Comm'r , 2011 Tax Ct. Summary LEXIS 7 ( 2011 )


Route 231, LLC v. Comm'r , 107 T.C.M. 1155 ( 2014 )


Segal v. Commissioner , 64 T.C.M. 99 ( 1992 )


Lieber v. Commissioner , 66 T.C.M. 529 ( 1993 )


ABC Rentals v. Commissioner , 77 T.C.M. 1229 ( 1999 )


Glassley v. Commissioner , 71 T.C.M. 2898 ( 1996 )


United Fibertech, Ltd. v. Commissioner , 62 T.C.M. 699 ( 1991 )