This opinion cited by 13 cases:
G.M. Trading Corporation v. Commissioner , 106 T.C. No. 13 ( 1996 )
State Farm Road Corp. v. Commissioner , 65 T.C. 217 ( 1975 )
Brokertec Holdings, Inc f.k.a. ICAP US Investment Partnership v. Commissioner , 2019 T.C. Memo. 32 ( 2019 )
Rameau A. and Phyllis A. Johnson v. Commissioner , 108 T.C. No. 22 ( 1997 )
G.M. Trading Corp. v. Commissioner , 106 T.C. 257 ( 1996 )
G.M. Trading Corp. v. Commissioner , 121 F.3d 977 ( 1997 )
Union Mutual Life Insurance v. United States , 420 F. Supp. 1181 ( 1976 )
Berger v. Commissioner , 71 T.C.M. 2160 ( 1996 )
Klimate Master, Inc. v. Commissioner , 42 T.C.M. 85 ( 1981 )
May Dep't Stores Co. v. Commissioner , 33 T.C.M. 1128 ( 1974 )
Deason v. Commissioner , 35 T.C.M. 978 ( 1976 )
Dialcab Taxi Owners Guild Asso. v. Commissioner , 42 T.C.M. 590 ( 1981 )
Convergent Technologies v. Commissioner , 70 T.C.M. 87 ( 1995 )
