This opinion cited by 17 cases:
Investors Insurance Agency, Inc. v. Commissioner of Internal Revenue , 677 F.2d 1328 ( 1982 )
Walter W. Cruttenden and Fay T. Cruttenden v. Commissioner of Internal Revenue , 644 F.2d 1368 ( 1981 )
Redwood Empire Savings & Loan Association v. Commissioner of Internal Revenue , 628 F.2d 516 ( 1980 )
Merchants Refrigerating Company of California v. United States , 659 F.2d 116 ( 1981 )
Carl & Ruth Briggs and Raymond J. Hurbi v. Commissioner of Internal Revenue , 694 F.2d 614 ( 1982 )
Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal Revenue , 631 F.2d 642 ( 1980 )
Taiyo Hawaii Company, Ltd. v. Commissioner , 108 T.C. 590 ( 1997 )
Hancock v. Commissioner , 78 T.C.M. 569 ( 1999 )
duncanson-harrelson-company-and-employers-mutual-liability-insurance , 686 F.2d 1336 ( 1982 )
thomas-k-mcmanus-and-margaret-f-mcmanus-v-commissioner-of-internal , 583 F.2d 443 ( 1978 )
Zurcher v. Commissioner , 73 T.C.M. 2697 ( 1997 )
Cottle v. Commissioner , 89 T.C. 467 ( 1987 )
Gangi v. Commissioner , 54 T.C.M. 1048 ( 1987 )
Paullus v. Commissioner , 72 T.C.M. 636 ( 1996 )
TAIYO HAWAII CO. v. COMMISSIONER , 108 T.C. 590 ( 1997 )
Bennett v. Comm'r , 104 T.C.M. 41 ( 2012 )
Ryther v. Comm'r , 111 T.C.M. 1259 ( 2016 )