This opinion cited by 35 cases:
Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal Revenue , 692 F.2d 152 ( 1982 )
Cap Blue Cross v. Commissioner IRS ( 2005 )
John C. Echols and Deanna O. Echols v. Commissioner of Internal Revenue , 950 F.2d 209 ( 1991 )
Corra Resources, Ltd. v. Commissioner of Internal Revenue , 945 F.2d 224 ( 1991 )
United Dairy Farmers, Inc. v. United States , 267 F.3d 510 ( 2001 )
Washington Mutual Inc. v. United States , 856 F.3d 711 ( 2017 )
Corra Resources, Ltd. v. Commissioner , 59 T.C.M. 102 ( 1990 )
Oak Harbor Freight Lines, Inc. v. Commissioner , 78 T.C.M. 385 ( 1999 )
PRECISION PINE & TIMBER, INC. v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 18 ( 2003 )
JHK Enters. v. Comm'r , 85 T.C.M. 1032 ( 2003 )
Maint., Painting & Constr., Inc. v. Comm'r , 86 T.C.M. 376 ( 2003 )
Capital Blue Cross and Subsidiaries v. Commissioner , 122 T.C. No. 11 ( 2004 )
JOHNSON v. COMMISSIONER , 49 T.C.M. 91 ( 1984 )
Fiscella v. Commissioner , 35 T.C.M. 548 ( 1976 )
Gulf Oil Corp. v. Commissioner , 90 Oil & Gas Rep. 629 ( 1986 )
CRST, Inc. v. Commissioner , 92 T.C. 1249 ( 1989 )
Citron v. Commissioner , 97 T.C. 200 ( 1991 )
Standley v. Commissioner , 99 T.C. 259 ( 1992 )
Orozco v. Commissioner , 68 T.C.M. 472 ( 1994 )
Glenn David Cuthbertson a.k.a. David Cuthbertson and Pamela Cuthbertson v. Commissioner , 2020 T.C. Memo. 9 ( 2020 )