This opinion cited by 20 cases:

Frank Petar Contr. v. Commissioner , 74 T.C.M. 65 ( 1997 )


LITTLE v. COMMISSIONER , 71 T.C.M. 3168 ( 1996 )


Eyefull Inc. v. Commissioner , 71 T.C.M. 3066 ( 1996 )


Montoro v. Commissioner , 73 T.C.M. 3113 ( 1997 )


Guilio J. Conti and Edith Conti v. Commissioner of Internal Revenue , 39 F.3d 658 ( 1994 )


Frances M. Cullers v. Commissioner of Internal Revenue, C. H. Cullers v. Commissioner of Internal Revenue , 237 F.2d 611 ( 1956 )


Beeler v. Commissioner , 73 T.C.M. 1982 ( 1997 )


Akerson v. Commissioner , 75 T.C.M. 2103 ( 1998 )


Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue , 399 F.2d 603 ( 1968 )


Clark v. State Board of Tax Commissioners , 1998 Ind. Tax LEXIS 17 ( 1998 )


Southeastern Canteen Co. And Canteen Service Co. Of Toledo, on Review v. Commissioner of Internal Revenue, on Review , 410 F.2d 615 ( 1969 )


Lange v. Comm'r , 90 T.C.M. 69 ( 2005 )


Comtec Sys. v. Commissioner , 69 T.C.M. 1581 ( 1995 )


Ferrari v. Commissioner , 58 T.C.M. 221 ( 1989 )


Boca Constr. v. Commissioner , 69 T.C.M. 1589 ( 1995 )


Conti v. Commissioner , 64 T.C.M. 1093 ( 1992 )


Tutolo v. Commissioner , 69 T.C.M. 2480 ( 1995 )


Anaheim Union Water Company v. Commissioner of Internal Revenue, Santa Ana River Development Co. v. Commissioner of Internal Revenue , 321 F.2d 253 ( 1963 )


estate-of-vincent-deniro-deceased-helen-m-papalia-and-joanne-f , 795 F.2d 582 ( 1986 )


McCullen v. Commissioner , 73 T.C.M. 3106 ( 1997 )