This opinion cited by 15 cases:
Sleiman v. Comr. of IRS , 187 F.3d 1352 ( 1999 )
Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal Revenue , 649 F.2d 1168 ( 1981 )
Sharewell, Inc. v. Commissioner , 78 T.C.M. 1190 ( 1999 )
Bernard D. Spector v. Commissioner of Internal Revenue , 641 F.2d 376 ( 1981 )
Alois M. Sonnleitner and Mildred A. Sonnleitner v. Commissioner of Internal Revenue , 598 F.2d 464 ( 1979 )
better-beverages-inc-v-united-states-of-america-s-a-strane-and-wife , 619 F.2d 424 ( 1980 )
Becker v. Comm'r , 92 T.C.M. 481 ( 2006 )
Yelding v. Comm'r , 61 T.C.M. 3017 ( 1991 )
United Elchem Industries, Inc. v. Commissioner , 42 T.C.M. 460 ( 1981 )
Glisson v. Commissioner , 42 T.C.M. 470 ( 1981 )
Spector v. Commissioner , 71 T.C. 1017 ( 1979 )
Fono v. Commissioner , 79 T.C. 680 ( 1982 )
Estate of Durkin v. Commissioner , 99 T.C. 561 ( 1992 )
Adshead v. Commissioner , 35 T.C.M. 843 ( 1976 )
Concord Control, Inc. v. Commissioner , 35 T.C.M. 1345 ( 1976 )