This opinion cited by 8 cases:
Kennedy v. Commissioner , 72 T.C. 793 ( 1979 )
Normandie Metal Fabricators, Inc. v. Commissioner , 79 T.C.M. 1738 ( 2000 )
King's Court Mobile Home Park, Inc. v. Commissioner , 98 T.C. 511 ( 1992 )
H & A Int'l Jewelry v. Commissioner , 74 T.C.M. 915 ( 1997 )
Pulsar Components Int'l v. Commissioner , 71 T.C.M. 2436 ( 1996 )
Young Auto Parts v. Commissioner , 27 T.C.M. 778 ( 1968 )
Dixo Co. v. Commissioner , 27 T.C.M. 644 ( 1968 )
Alpha Medical v. Commissioner , 74 T.C.M. 893 ( 1997 )