This opinion cited by 10 cases:

R. Paul Sprague and Mary G. Sprague v. United States , 627 F.2d 1044 ( 1980 )


R. Neal Bright, Etc. v. United States , 926 F.2d 383 ( 1991 )


James H. And Mary Busby v. United States v. O. And Neva D. Busby v. United States , 679 F.2d 48 ( 1982 )


Piggy Bank Stations, Inc. v. Commissioner of Internal Revenue , 755 F.2d 450 ( 1985 )


Korstad v. Commissioner , 45 T.C.M. 1032 ( 1983 )


Estate of Silverman v. Commissioner , 98 T.C. 54 ( 1992 )


Hyman v. Commissioner , 53 T.C.M. 727 ( 1987 )


Willamette Indus. v. Commissioner , 92 T.C. 1116 ( 1989 )


UFE, Inc. v. Commissioner , 92 T.C. 1314 ( 1989 )


Joyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner v. Commissioner , 2019 T.C. Memo. 159 ( 2019 )