This opinion cited by 55 cases:
Thomas M. Ferrill, Jr. And Louise B. Ferrill v. Commissioner of Internal Revenue , 684 F.2d 261 ( 1982 )
Robert J. And Mildred Frysinger v. Commissioner of Internal Revenue , 645 F.2d 523 ( 1981 )
Irwin Gordon & Felice S. Gordon v. Commissioner of Internal Revenue, Samuel Miller and Rose Miller v. Commissioner of Internal Revenue , 766 F.2d 293 ( 1985 )
Parkside, Inc. And Beaconcrest, Inc. v. Commissioner of Internal Revenue , 571 F.2d 1092 ( 1977 )
Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal Revenue , 616 F.2d 429 ( 1980 )
Bernard Resnik and Beverly Resnik v. Commissioner of the Internal Revenue Service , 555 F.2d 634 ( 1977 )
Wal-Mart Stores v. Commissioner , 73 T.C.M. 1625 ( 1997 )
Oakcross Vineyards v. Commissioner , 72 T.C.M. 715 ( 1996 )
Hospital Corp. of Am. v. Commissioner , 71 T.C.M. 2319 ( 1996 )
Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )
Nino v. Commissioner , 40 T.C.M. 470 ( 1980 )
James v. And Esther R. Cole, and Clifford M. And Elizabeth A. Cole v. Commissioner of Internal Revenue , 586 F.2d 747 ( 1978 )
Mason v. United States , 453 F. Supp. 845 ( 1978 )
Dunn v. United States , 468 F. Supp. 991 ( 1979 )
Pope v. Commissioner , 43 T.C.M. 234 ( 1981 )
Lieber v. Commissioner , 66 T.C.M. 529 ( 1993 )
Cathcart v. Commissioner , 36 T.C.M. 1321 ( 1977 )
Gomberg v. Commissioner , 39 T.C.M. 1147 ( 1980 )
WB Acquisition, Inc. v. Comm'r , 101 T.C.M. 1157 ( 2011 )
Frysinger v. Commissioner , 39 T.C.M. 1287 ( 1980 )