This opinion cited by 12 cases:

Freesen v. Commissioner , 84 T.C. 920 ( 1985 )


Corman v. Hospitality Restaurants, Inc. (In Re Interstate Restaurant Systems, Inc.) , 1982 Bankr. LEXIS 5356 ( 1982 )


marine-indemnity-insurance-company-of-america-v-lockwood-warehouse , 115 F.3d 282 ( 1997 )


Opinion No. ( 1986 )


Marine Indemnity Insurance Co. of America v. Lockwood Warehouse & Storage , 115 F.3d 282 ( 1997 )


Harlan E. Moore Charitable Trust v. United States , 812 F. Supp. 130 ( 1993 )


Matter of Diamond Reo Trucks, Inc. , 1979 Bankr. LEXIS 868 ( 1979 )


US Postal Serv. v. DALLAS CTY. APP. D. , 857 S.W.2d 892 ( 1993 )


Meagher v. Commissioner , 36 T.C.M. 1091 ( 1977 )


AMERCO v. Commissioner , 82 T.C. 654 ( 1984 )


Oblinger v. Commissioner , 100 T.C. 114 ( 1993 )


Brown v. Commissioner , 51 T.C.M. 1171 ( 1986 )