This opinion cited by 8 cases:

home-of-faith-doing-business-as-ambassador-manor-south-jerry-l-franks-a , 39 F.3d 263 ( 1994 )


Raghunathan Sarma v. Commissioner of Internal Revenue ( 2022 )


Eastern States Casualty Agency, Inc. v. Commissioner , 62 T.C.M. 1213 ( 1991 )


Berger v. Commissioner , 67 T.C.M. 3144 ( 1994 )


Thermal Energy Concepts v. Commissioner , 66 T.C.M. 1368 ( 1993 )


Twenty-Three Nineteen Creekside, Inc. v. Commissioner , 61 T.C.M. 2914 ( 1991 )


Aries v. Commissioner , 61 T.C.M. 1769 ( 1991 )


Charles D. Beard, Jr. Mary Sue Beard v. United States of America, John G. Beard Louise H. Beard v. United States , 992 F.2d 1516 ( 1993 )