This opinion cited by 45 cases:
hydrolevel-corporation-a-new-york-corporation , 635 F.2d 118 ( 1981 )
Asphalt Industries, Inc. v. Commissioner of Internal Revenue , 411 F.2d 13 ( 1969 )
DeBrouse v. Commissioner , 55 T.C.M. 416 ( 1988 )
universal-minerals-inc-v-c-a-hughes-company-appeal-of-universal , 669 F.2d 98 ( 1982 )
James A. Pittman v. Commissioner of Internal Revenue , 100 F.3d 1308 ( 1996 )
Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue Service , 34 F.3d 1480 ( 1994 )
Estate of Brown v. Commissioner , 55 T.C.M. 1249 ( 1988 )
McDade v. Commissioner , 52 T.C.M. 1512 ( 1987 )
Probber v. Commissioner , 49 T.C.M. 1272 ( 1985 )
Langworthy v. Commissioner , 75 T.C.M. 2501 ( 1998 )
Cole v. Commissioner , 76 T.C.M. 1055 ( 1998 )
ARC ELEC. CONSTR. CO. v. COMMISSIONER , 56 T.C.M. 975-3 ( 1988 )
Frankland Racing Equipment, Inc. v. Commissioner , 53 T.C.M. 658 ( 1987 )
Pariseau v. Commissioner , 49 T.C.M. 984 ( 1985 )
Johnson Ford, Inc. v. Commissioner , 54 T.C.M. 881 ( 1987 )
M. J. Laputka & Sons, Inc. v. Commissioner , 43 T.C.M. 177 ( 1981 )
Klein v. Commissioner , 48 T.C.M. 651 ( 1984 )
Corrigan v. Commissioner , 67 T.C.M. 2024 ( 1994 )
Grant v. Commissioner , 67 T.C.M. 2669 ( 1994 )
Henninger v. Commissioner , 62 T.C.M. 1283 ( 1991 )
