This opinion cited by 41 cases:
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Estate of Ernest D. Skaggs, Deceased, Carolyn C. Fike, and Carolyn C. Fike, Formerly Carolyn C. Skaggs v. Commissioner of Internal Revenue , 672 F.2d 756 ( 1982 )
Dennis McCabe v. Commissioner of Internal Revenue , 688 F.2d 102 ( 1982 )
Geneva Drive in Theatre, Inc. Las Vegas Theatrical Corp. Concord Theatre Co. v. Commissioner of Internal Revenue , 622 F.2d 995 ( 1980 )
James Alex and Betty Jean Alex v. Commissioner of Internal Revenue , 628 F.2d 1222 ( 1980 )
Sibla v. Commissioner , 45 T.C.M. 294 ( 1982 )
Bartley v. Commissioner , 76 T.C.M. 402 ( 1998 )
Keller Street Development Company v. Commissioner of Internal Revenue , 688 F.2d 675 ( 1982 )
Walter W. Cruttenden and Fay T. Cruttenden v. Commissioner of Internal Revenue , 644 F.2d 1368 ( 1981 )
Max Sobel Wholesale Liquors v. Commissioner of Internal Revenue , 630 F.2d 670 ( 1980 )
Estate of Elfrida G. Simmie, Deceased, James H. Hays v. Commissioner of Internal Revenue , 632 F.2d 93 ( 1980 )
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 )
Plumstead Theatre Society, Inc. v. Commissioner of Internal Revenue , 675 F.2d 244 ( 1982 )
Kenneth L. Nordtvedt v. Commissioner , 116 T.C. No. 13 ( 2001 )
Johnny D. & Candy v. Comm'r , 2009 Tax Ct. Summary LEXIS 110 ( 2009 )
Hartman v. Comm'r , 2010 Tax Ct. Summary LEXIS 183 ( 2010 )
Brehob v. Commissioner , 42 T.C.M. 368 ( 1981 )
Foil v. Commissioner , 92 T.C. 376 ( 1989 )
Pollei v. Commissioner , 94 T.C. 595 ( 1990 )