This opinion cited by 15 cases:
American Body and Equipment Company v. United States , 511 F.2d 647 ( 1975 )
Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service , 611 F.2d 1033 ( 1980 )
Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue Service , 820 F.2d 1543 ( 1987 )
Mose and Garrison Siskin Memorial Foundation, Inc. v. United States , 790 F.2d 480 ( 1986 )
Compaq Computer Corporation & Subsidiaries v. Commissioner , 277 F.3d 778 ( 2001 )
Schell v. United States , 589 F.3d 1378 ( 2009 )
Drake v. United States , 597 F. Supp. 1271 ( 1984 )
Wales v. Commissioner , 37 T.C.M. 550 ( 1978 )
Samuel & Lilian Brach v. Commissioner , 2013 T.C. Summary Opinion 96 ( 2013 )
Black v. Comm'r , 107 T.C.M. 1147 ( 2014 )
Lawler v. Commissioner , 69 T.C.M. 1699 ( 1995 )
Minnis v. Commissioner , 71 T.C. 1049 ( 1979 )
Cameron v. Commissioner , 81 T.C. 254 ( 1983 )
McGowen v. Comm'r , 98 T.C.M. 566 ( 2009 )
Brach v. Comm'r , 2013 Tax Ct. Summary LEXIS 97 ( 2013 )