This opinion cited by 11 cases:

Berkley MacHine Works & Foundry Company v. Commissioner of Internal Revenue , 623 F.2d 898 ( 1980 )


Lennon v. Commissioner , 37 T.C.M. 751 ( 1978 )


Auto Zapper & Towing, Inc. , 64 T.C.M. 1316 ( 1992 )


Finney v. Commissioner , 39 T.C.M. 938 ( 1980 )


Fixler v. Commissioner , 37 T.C.M. 1753 ( 1978 )


Walliser v. Commissioner , 72 T.C. 433 ( 1979 )


Leon v. Commissioner , 37 T.C.M. 1514 ( 1978 )


Moore v. United States , 943 F. Supp. 603 ( 1996 )


United Title Ins. Co. v. Commissioner , 55 T.C.M. 34 ( 1988 )


Berkley Machine Works & Foundry Co. v. Commissioner , 36 T.C.M. 733 ( 1977 )


Beltran v. Commissioner , 43 T.C.M. 892 ( 1982 )