This opinion cited by 32 cases:

Sanderling, Inc. v. Commissioner of Internal Revenue , 571 F.2d 174 ( 1978 )


Congoleum Industries, Inc. v. Armstrong Cork Company , 510 F.2d 334 ( 1975 )


Church by Mail, Inc. v. Commissioner of Internal Revenue , 765 F.2d 1387 ( 1985 )


Government of the Virgin Islands v. Beaumont Gereau, in Nos. 74-2019, 74-2020, 74-2021, 74-2022,74-2023 , 523 F.2d 140 ( 1975 )


thomas-k-mcmanus-and-margaret-f-mcmanus-v-commissioner-of-internal , 583 F.2d 443 ( 1978 )


Grogan v. United States , 346 F. Supp. 564 ( 1972 )


Taiyo Hawaii Company, Ltd. v. Commissioner , 108 T.C. 590 ( 1997 )


Dennis L. and Sharon E. Hayden v. Commissioner , 112 T.C. No. 11 ( 1999 )


Sandoval v. Commissioner , 79 T.C.M. 2163 ( 2000 )


Atkin v. Comm'r , 95 T.C.M. 1364 ( 2008 )


Richmond v. Comm'r , 98 T.C.M. 57933 ( 2009 )


Rodkey v. Comm'r , 98 T.C.M. 353 ( 2009 )


Boone v. United States , 374 F. Supp. 115 ( 1973 )


Barrett v. Comm'r , 106 T.C.M. 546 ( 2013 )


Baker v. Commissioner , 74 T.C.M. 744 ( 1997 )


Estate of Goldstein v. Commissioner , 35 T.C.M. 71 ( 1976 )


Onstott v. Commissioner , 41 T.C.M. 827 ( 1981 )


TAIYO HAWAII CO. v. COMMISSIONER , 108 T.C. 590 ( 1997 )


Rosefsky v. Commissioner , 70 T.C. 909 ( 1978 )


Hayden v. Commissioner , 112 T.C. 115 ( 1999 )