This opinion cited by 9 cases:

O.S.C. & Associates, Inc., D.B.A. Olympic Screen Crafts v. Commissioner of Internal Revenue , 187 F.3d 1116 ( 1999 )


Home Interiors & Gifts, Inc. v. Commissioner , 73 T.C. 1142 ( 1980 )


Henry Miller Spring & Mfg. Co. v. Commissioner , 34 T.C.M. 1400 ( 1975 )


Diverse Industries, Inc. v. Commissioner , 51 T.C.M. 525 ( 1986 )


Wy'East Color v. Commissioner , 71 T.C.M. 2501 ( 1996 )


Georgia Crown Distributing Co. v. Commissioner , 46 T.C.M. 959 ( 1983 )


RICH PLAN OF NORTHERN NEW ENGLAND, INC. v. COMMISSIONER , 37 T.C.M. 1853-8 ( 1978 )


Charles Schneider & Co. v. Commissioner , 32 T.C.M. 555 ( 1973 )


Davis v. Comm'r , 102 T.C.M. 575 ( 2011 )