This opinion cited by 18 cases:
Erwin G. Baumer and Clara S. Baumer, Cross-Appellants v. United States of America, Seven Eighty-Eight Greenwood Avenue Corporation v. United States , 580 F.2d 863 ( 1978 )
loftin-and-woodard-inc-k-c-loftin-and-marie-loftin-e-a-woodard-and , 577 F.2d 1206 ( 1978 )
Eugene D. Lanier, Inc. v. Commissioner , 75 T.C.M. 1537 ( 1998 )
Welle v. Comm'r , 140 T.C. 420 ( 2013 )
Terry J. & Chrisse J. Welle v. Commissioner , 140 T.C. No. 19 ( 2013 )
Carver v. Commissioner , 63 T.C.M. 2092 ( 1992 )
Sackett v. Commissioner , 42 T.C.M. 1666 ( 1981 )
Pacific Fruit Express Co. v. Commissioner , 60 T.C. 640 ( 1973 )
Colonnade Condominium, Inc. v. Commissioner , 91 T.C. 793 ( 1988 )
Polyak v. Commissioner , 94 T.C. 337 ( 1990 )
Akers v. Commissioner , 47 T.C.M. 1621 ( 1984 )
Stuchell v. Commissioner , 37 T.C.M. 1017 ( 1978 )
Hurd v. Commissioner , 37 T.C.M. 499 ( 1978 )
Gottlieb v. Commissioner , 33 T.C.M. 765 ( 1974 )
Estate of Durkin v. Commissioner , 99 T.C. 561 ( 1992 )
Stark v. Commissioner , 77 T.C.M. 1181 ( 1999 )
Rice v. Commissioner , 38 T.C.M. 990 ( 1979 )
Lynch v. Commissioner , 45 T.C.M. 1125 ( 1983 )