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 1981

Roger C. Brewin and Mary T. Brewin v. Commissioner of Internal Revenue, Kurt H. And Jolanda M. Teil v. Commissioner of Internal Revenue , 639 F.2d 805 ( 1981 )

This opinion cited by 16 cases:

Whitehouse v. Commissioner ( 1992 )

CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner , 144 T.C. 161 ( 2015 )

Lindsay Manor Nursing Home, Inc. v. Comm'r , 113 T.C.M. 3994 ( 2017 )

Rugare v. Commissioner , 51 T.C.M. 1250 ( 1986 )

Landsberger v. Commissioner , 47 T.C.M. 208 ( 1983 )

Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. ... , 106 T.C. No. 6 ( 1996 )

Scott Labor, LLC v. Comm'r , 110 T.C.M. 334 ( 2015 )

Lawler v. Commissioner , 69 T.C.M. 1699 ( 1995 )

CNT Investors, LLC v. Comm'r , 144 T.C. 161 ( 2015 )

Soboleski v. Commissioner , 88 T.C. 1024 ( 1987 )

Berkery v. Commissioner , 90 T.C. 259 ( 1988 )

Estate of Clack v. Commissioner , 106 T.C. 131 ( 1996 )

Peat Oil & Gas Assocs. v. Commissioner , 65 T.C.M. 2259 ( 1993 )

Swicegood v. Commissioner , 57 T.C.M. 1456 ( 1989 )

Smith v. Commissioner , 57 T.C.M. 131 ( 1989 )

Green Gas Del. Statutory Trust v. Comm'r , 147 T.C. 1 ( 2016 )