This opinion cited by 16 cases:

Capital Video Corp. v. Commissioner , 311 F.3d 458 ( 2002 )


Joseph M. McKenney v. United States ( 2020 )


James Cavanaugh, Jr. v. CIR ( 2019 )


Lenward C. Hood and Barbara P. Hood v. Commissioner , 115 T.C. No. 14 ( 2000 )


Midwest Stainless, Inc. v. Commissioner , 80 T.C.M. 472 ( 2000 )


Rodriguez v. Commissioner , 722 F.3d 306 ( 2013 )


Norman E. Duquette Inc. v. Commissioner , 81 T.C.M. 951 ( 2001 )


CAPITAL VIDEO CORP. v. COMMISSIONER , 83 T.C.M. 1229 ( 2002 )


Miller v. Commissioner , 48 T.C.M. 931 ( 1984 )


Synanon Church v. Commissioner , 57 T.C.M. 602 ( 1989 )


H. Kalicak Constr. Co. v. Commissioner , 48 T.C.M. 1403 ( 1984 )


Cavanaugh v. Comm'r , 104 T.C.M. 610 ( 2012 )


Cirelli v. Commissioner , 82 T.C. 335 ( 1984 )


Hood v. Commissioner , 115 T.C. 172 ( 2000 )


A.E. Staley Mfg. Co. v. Commissioner , 105 T.C. 166 ( 1995 )


Hie Holdings, Inc. v. Comm'r , 97 T.C.M. 1672 ( 2009 )