This opinion cited by 45 cases:

ca-79-3136-roger-dolese-and-the-dolese-company-transferees-of-dolese-bros , 605 F.2d 1146 ( 1979 )


Charles C. Diggs, Jr. And Janet H. Diggs v. Commissioner of Internal Revenue , 715 F.2d 245 ( 1983 )


Cordes v. Comm'r , 83 T.C.M. 1673 ( 2002 )


Weber Electric, Inc. v. Commissioner , 52 T.C.M. 62 ( 1986 )


Henry J. Langer Patricia K. Langer v. Commissioner of Internal Revenue , 980 F.2d 1198 ( 1992 )


American Smelting & Refining Co. v. Idaho State Tax Commission , 99 Idaho 924 ( 1979 )


Frazier v. Commissioner , 68 T.C.M. 253 ( 1994 )


Kurzet v. Commissioner , 73 T.C.M. 1867 ( 1997 )


Reeves v. Comm'r , 94 T.C.M. 287 ( 2007 )


Scharringhausen v. Comm'r , 104 T.C.M. 795 ( 2012 )


Proctor v. Commissioner , 42 T.C.M. 725 ( 1981 )


Harbor Medical Corp. v. Commissioner , 38 T.C.M. 1144 ( 1979 )


Charleston v. Commissioner , 52 T.C.M. 174 ( 1986 )


Tax Practice Mgmt. v. Comm'r , 100 T.C.M. 501 ( 2010 )


Croteau v. Commissioner , 75 T.C.M. 1550 ( 1998 )


Cockey v. Commissioner , 50 T.C.M. 372 ( 1985 )


Richardson v. Commissioner , 72 T.C.M. 348 ( 1996 )


House v. Commissioner , 69 T.C.M. 2005 ( 1995 )


Chiappetti v. Commissioner , 71 T.C.M. 2778 ( 1996 )


Falsetti v. Commissioner , 85 T.C. 332 ( 1985 )