This opinion cited by 12 cases:
Jack and Florence Baker v. Commissioner of Internal Revenue , 677 F.2d 11 ( 1982 )
Haworth H. Parks v. Commissioner of Internal Revenue , 686 F.2d 408 ( 1982 )
W.L. Hardee and Elnora L. Hardee v. The United States , 708 F.2d 661 ( 1983 )
Kelly B. Niles, by and Through His Co-Conservators, David F. Niles and Joan A. MacMahon v. United States , 710 F.2d 1391 ( 1983 )
Dickman v. Commissioner , 104 S. Ct. 1086 ( 1984 )
Altera Corp. v. Cir ( 2019 )
Rountree Cotton Co. v. Commissioner , 113 T.C. No. 28 ( 1999 )
SATKO v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 65 ( 2004 )
Huff v. Commissioner , 80 T.C. 804 ( 1983 )
Lynch v. Commissioner , 45 T.C.M. 1125 ( 1983 )
Akers v. Commissioner , 47 T.C.M. 1621 ( 1984 )
Rountree Cotton Co. v. Comm'r , 113 T.C. 422 ( 1999 )