This opinion cited by 17 cases:

United Airlines, Inc. v. TSA ( 2021 )


Harrigan Lumber Co. v. Commissioner , 88 T.C. 1562 ( 1987 )


Moore v. United States , 943 F. Supp. 603 ( 1996 )


Henry J. Langer Patricia K. Langer v. Commissioner of Internal Revenue , 980 F.2d 1198 ( 1992 )


Randy McRae & Shelby McRae v. Commissioner , 2019 T.C. Memo. 163 ( 2019 )


Randy McRae & Shelby McRae v. Commissioner , 2019 T.C. Memo. 163 ( 2019 )


Gerald D. Roberts Judy A. Roberts v. Commissioner of Internal Revenue , 981 F.2d 1251 ( 1992 )


Auto Zapper & Towing, Inc. , 64 T.C.M. 1316 ( 1992 )


Jarman v. Comm'r , 100 T.C.M. 599 ( 2010 )


Howard v. Commissioner , 41 T.C.M. 1554 ( 1981 )


Felver A. Rowell, Jr. And Betty C. Rowell v. Commissioner of Internal Revenue , 884 F.2d 1085 ( 1989 )


In Re Landbank Equity Corporation, a Virginia Corporation, Debtor. Internal Revenue Service v. Laurence H. Levy, Trustee, Debera F. Conlon , 973 F.2d 265 ( 1992 )


Superior Container, Inc. v. Commissioner , 41 T.C.M. 69 ( 1980 )


United Title Ins. Co. v. Commissioner , 55 T.C.M. 34 ( 1988 )


Berkley Machine Works & Foundry Co. v. Commissioner , 46 T.C.M. 1060 ( 1983 )


Magruder v. Commissioner , 57 T.C.M. 117 ( 1989 )


Townsend Industries, Inc. v. United States , 207 F. Supp. 2d 931 ( 2002 )