This opinion cites 9 cases:

Bert W. Martin & Ada L. Martin v. Commissioner of Internal Revenue , 424 F.2d 1368 ( 1970 )


Black Gold Energy Corp. v. Commissioner , 99 T.C. 482 ( 1992 )


M. Seth Horne and Maurine D. Horne v. Commissioner of Internal Revenue , 523 F.2d 1363 ( 1975 )


darel-k-hardin-plaintiff-appellantcross-appellee-v-manitowoc-forsythe , 691 F.2d 449 ( 1982 )


Martin v. Commissioner , 52 T.C. 140 ( 1969 )


Intergraph Corp. v. Commissioner , 106 T.C. 312 ( 1996 )


LeFever v. Commissioner , 100 F.3d 778 ( 1996 )


Spring City Foundry Co. v. Commissioner , 54 S. Ct. 644 ( 1934 )


Fincher v. Commissioner , 105 T.C. 126 ( 1995 )