This opinion cited by 6 cases:
Goodwin v. Commissioner , 75 T.C. 424 ( 1980 )
Peat Oil & Gas Assocs. v. Commissioner , 100 T.C. 271 ( 1993 )
Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States , 684 F.2d 285 ( 1982 )
Cabintaxi Corporation, Formerly Known as Automated Transit, Incorporated, and Robert Edler, "Tax Matters Person," v. Commissioner of Internal Revenue , 63 F.3d 614 ( 1995 )
James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue , 792 F.2d 1256 ( 1986 )
Paul Snyder and Helen J. Snyder v. United States , 674 F.2d 1359 ( 1982 )