This opinion cited by 33 cases:
Twitchco, Inc. v. United States , 348 F. Supp. 330 ( 1972 )
Estate of Robert E. Cartwright, Deceased, Dorothy G. Cartwright v. Commissioner of Internal Revenue , 183 F.3d 1034 ( 1999 )
AJF Transportation Consultants, Inc. v. Commissioner , 1999 T.C. Memo. 16 ( 1999 )
Eldon R. Kenseth and Susan M. Kenseth v. Commissioner , 114 T.C. No. 26 ( 2000 )
Badell v. Commissioner , 80 T.C.M. 422 ( 2000 )
Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )
Merritt v. Comm'r , 85 T.C.M. 1550 ( 2003 )
Pace v. Comm'r , 100 T.C.M. 529 ( 2010 )
Thrifty Oil Co. v. Comm'r , 139 T.C. 198 ( 2012 )
Hodges v. Commissioner , 66 T.C.M. 155 ( 1993 )
Meyer v. Commissioner , 53 T.C.M. 1399 ( 1987 )
Richmond v. Commissioner , 56 T.C.M. 545 ( 1988 )
Davoli v. Commissioner , 68 T.C.M. 104 ( 1994 )
Pelton & Gunther v. Commissioner , 78 T.C.M. 578 ( 1999 )
Kingsbury v. Commissioner , 65 T.C. 1068 ( 1976 )
Miller v. Commissioner , 65 T.C. 612 ( 1975 )
Becker v. Commissioner , 85 T.C. 291 ( 1985 )
Boccardo v. Commissioner , 65 T.C.M. 2739 ( 1993 )
Muegge v. Commissioner , 80 T.C.M. 122 ( 2000 )
Kent Alan Wegener & Shinae Wegener v. Commissioner , 2019 T.C. Memo. 98 ( 2019 )
