This opinion cited by 14 cases:

Wien Air Alaska, Inc. v. Department of Revenue , 647 P.2d 1087 ( 1982 )


Incorporated Trustees of the Gospel Worker Society v. United States , 510 F. Supp. 374 ( 1981 )


In Re National Financial Alternatives, Inc. , 96 B.R. 844 ( 1989 )


Sam H. Patton v. Commissioner , 116 T.C. No. 17 ( 2001 )


Presbyterian & Reformed Pub. Co. v. Commissioner , 79 T.C. 1070 ( 1982 )


Midwest Research Institute v. United States , 554 F. Supp. 1379 ( 1983 )


Hamlin Dev. Co. v. Commissioner , 65 T.C.M. 2071 ( 1993 )


Patton v. Commissioner , 116 T.C. 206 ( 2001 )


Elkins v. Commissioner , 81 T.C. 669 ( 1983 )


Buzzetta Constr. Corp. v. Commissioner , 92 T.C. 641 ( 1989 )


Boggs v. Commissioner , 83 T.C. 132 ( 1984 )


Virginia Education Fund v. Commissioner , 85 T.C. 743 ( 1985 )


Capitol Fed. Sav. & Loan Ass'n v. Commissioner , 96 T.C. 204 ( 1991 )


Snap-Drape v. Commissioner , 105 T.C. 16 ( 1995 )