This opinion cited by 10 cases:

VHC, Inc. v. Comm'r , 2017 Tax Ct. Memo LEXIS 220 ( 2017 )


Steele v. Commissioner , 28 T.C.M. 884 ( 1969 )


Deauville Operating Corp. v. Commissioner , 49 T.C.M. 464 ( 1985 )


Hunt v. Commissioner , 57 T.C.M. 919 ( 1989 )


Smith v. Commissioner , 46 T.C.M. 1039 ( 1983 )


IDI Management, Inc. v. Commissioner , 36 T.C.M. 1482 ( 1977 )


J. D. Real Estate Co. v. Commissioner , 49 T.C.M. 763 ( 1985 )


Hoffman v. Commissioner , 57 T.C.M. 51 ( 1989 )


Moore v. Commissioner , 45 T.C.M. 557 ( 1983 )


Harmont Plaza, Inc. v. Commissioner , 64 T.C. 632 ( 1975 )