This opinion cites 10 cases:

Levenson & Klein, Inc. v. Commissioner , 67 T.C. 694 ( 1977 )


owensby-kritikos-inc-petro-marine-engineering-inc-subsidiaries , 819 F.2d 1315 ( 1987 )


James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue , 853 F.2d 1267 ( 1988 )


Leonard Pipeline Contractors, Ltd. v. Commissioner of Internal Revenue , 142 F.3d 1133 ( 1998 )


Alpha Medical, Inc., Formerly Known as Alpha Medical Management, Inc. v. Commissioner of Internal Revenue , 172 F.3d 942 ( 1999 )


James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal Revenue , 671 F.2d 167 ( 1982 )


O.S.C. & Associates, Inc., D.B.A. Olympic Screen Crafts v. Commissioner of Internal Revenue , 187 F.3d 1116 ( 1999 )


Exacto Spring Corporation v. Commissioner of Internal Revenue , 196 F.3d 833 ( 1999 )


Shaffstall Corp. v. United States , 639 F. Supp. 1041 ( 1986 )


Elliotts, Inc. v. Commissioner of Internal Revenue , 716 F.2d 1241 ( 1983 )