This opinion cited by 17 cases:
Estate of Lucas v. Commissioner , 71 T.C. 838 ( 1979 )
Michael Di Peppino, Inc. v. Commissioner , 83 T.C. 979 ( 1984 )
Zeeman Mfg. Co. v. Commissioner , 74 T.C.M. 101 ( 1997 )
Otto Candies, LLC v. United States , 288 F. Supp. 2d 730 ( 2003 )
hibernia-national-bank-in-new-orleans-trust-division-trustee-under , 740 F.2d 382 ( 1984 )
J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )
Exempt Carriers, Inc. v. United States , 644 F.2d 1027 ( 1981 )
Hughes, Inc. v. Commissioner , 90 T.C. 1 ( 1988 )
Yates Petroleum Corp. v. Commissioner , 63 T.C.M. 2347 ( 1992 )
Suwannee Lumber Mfg. Co. v. Commissioner , 39 T.C.M. 572 ( 1979 )
Myco Industries, Inc. v. Commissioner , 63 T.C.M. 2355 ( 1992 )
Lamark Shipping Agency, Inc. v. Commissioner , 42 T.C.M. 38 ( 1981 )
A. T. Williams Oil Co. v. Commissioner , 42 T.C.M. 851 ( 1981 )
Proctor v. Commissioner , 42 T.C.M. 725 ( 1981 )
Gustafson's Dairy v. Commissioner , 69 T.C.M. 1639 ( 1995 )
Marie's Shoppe, Inc. v. Commissioner , 36 T.C.M. 1548 ( 1977 )
Wilcox Mfg. Co. v. Commissioner , 38 T.C.M. 378 ( 1979 )
