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 )