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 )