This opinion cited by 9 cases:
E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal Revenue , 78 F.3d 795 ( 1996 )
joel-l-frank-on-behalf-of-all-those-similarly-situated-v-melvyn , 120 F.3d 10 ( 1997 )
New York Football Giants, Inc. v. Commissioner , 117 T.C. No. 15 ( 2001 )
Laverne Smoot, as of the Estate of Ruth M. Smoot v. United States , 892 F.2d 597 ( 1989 )
Rose v. Commissioner , 88 T.C. 386 ( 1987 )
N.Y. Football Giants v. Comm'r , 117 T.C. 152 ( 2001 )
Casanova Co. v. Commissioner , 87 T.C. 214 ( 1986 )
Apis Productions, Inc. v. Commissioner , 86 T.C. 1192 ( 1986 )
Pepcol Mfg. Co. v. Commissioner , 98 T.C. 127 ( 1992 )