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 Court of Appeals for the Ninth Circuit
 1971

Lael Kovtun v. Commissioner of Internal Revenue , 448 F.2d 1268 ( 1971 )

This opinion cited by 18 cases:

Wales v. Commissioner , 37 T.C.M. 550 ( 1978 )

Fong Venture Capital Corp. v. Commissioner , 53 T.C.M. 647 ( 1987 )

Hirai v. Commissioner , 48 T.C.M. 1134 ( 1984 )

Gamble Constr. Co. v. Commissioner , 37 T.C.M. 1675 ( 1978 )

Lebowitz v. Commissioner , 57 T.C.M. 179 ( 1989 )

Mortensen v. Commissioner , 49 T.C.M. 94 ( 1984 )

Ostrower v. Commissioner , 48 T.C.M. 1144 ( 1984 )

Evans v. Commissioner , 56 T.C.M. 335 ( 1988 )

Hale v. Commissioner , 44 T.C.M. 1116 ( 1982 )

Lattin v. Commissioner , 69 T.C.M. 2734 ( 1995 )

Horstmier v. Commissioner , 46 T.C.M. 738 ( 1983 )

ESTATE OF NAZARIAN v. COMMISSIONER , 57 T.C.M. 188 ( 1989 )

Durkin v. Commissioner , 87 T.C. 1329 ( 1986 )

Roe v. Commissioner , 52 T.C.M. 778 ( 1986 )

Brock v. Commissioner , 59 T.C. 732 ( 1973 )

Pike v. Commissioner , 78 T.C. 822 ( 1982 )

Burrill v. Commissioner , 93 T.C. 643 ( 1989 )

Fort Howard Corp. v. Commissioner , 103 T.C. 345 ( 1994 )