This opinion cited by 31 cases:
Short v. Commissioner , 55 T.C.M. 54 ( 1988 )
Baasch v. Commissioner , 61 T.C.M. 2240 ( 1991 )
Willey v. Comm'r , 2011 Tax Ct. Summary LEXIS 76 ( 2011 )
brookhurst-inc-as-successor-by-merger-with-commercial-uniform-company-v , 931 F.2d 554 ( 1991 )
GOETTEE v. COMMISSIONER , 85 T.C.M. 867 ( 2003 )
Mackey v. Comm'r , 87 T.C.M. 1105 ( 2004 )
Boyd v. Comm'r , 2006 Tax Ct. Summary LEXIS 105 ( 2006 )
Theodore N. Hill v. Internal Revenue Service , 991 F.2d 795 ( 1993 )
Thomas v. Comm'r , 107 T.C.M. 1570 ( 2014 )
Brown v. Commissioner , 71 T.C.M. 2301 ( 1996 )
Brown v. Commissioner , 74 T.C.M. 1449 ( 1997 )