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 Court of Appeals for the Tenth Circuit
 1985

Robert T. Nelson, Diana Nelson, and Nelco Manufacturing Corporation v. Commissioner of Internal Revenue , 767 F.2d 667 ( 1985 )

This opinion cited by 3 cases:

Welle v. Commissioner , 140 T.C. 420 ( 2013 )

Terry J. & Chrisse J. Welle v. Commissioner , 140 T.C. No. 19 ( 2013 )

Evans v. Commissioner , 63 T.C.M. 3001 ( 1992 )