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 1981

William and Joyce Magill v. Commissioner of Internal Revenue, and Malag Tube Specialties, Inc. v. Commissioner of Internal Revenue , 651 F.2d 1233 ( 1981 )

This opinion cited by 63 cases:

Kirman v. Comm'r , 101 T.C.M. 1625 ( 2011 )

Cole v. Comm'r , 2013 Tax Ct. Summary LEXIS 34 ( 2013 )

Hopson v. Comm'r , 2009 Tax Ct. Summary LEXIS 129 ( 2009 )

Jingyun Qi v. Comm'r , 96 T.C.M. 112 ( 2008 )

Berks v. Comm'r , 2014 Tax Ct. Summary LEXIS 1 ( 2014 )

Yguico v. Comm'r , 110 T.C.M. 505 ( 2015 )

BILZERIAN v. COMMISSIONER , 82 T.C.M. 295 ( 2001 )

BIEN-AIME v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 90 ( 2004 )

Carolina, C. & O. R. Co. v. Commissioner , 82 T.C. 888 ( 1984 )

Cramer v. Commissioner , 101 T.C. 225 ( 1993 )

Bick v. Peat Marwick & Main , 14 Kan. App. 2d 699 ( 1990 )

Figures v. Comm'r , 104 T.C.M. 484 ( 2012 )

Woodsum v. Comm'r , 136 T.C. 585 ( 2011 )

Allen v. Comm'r , 128 T.C. 37 ( 2007 )

Hardnett v. Comm'r , 2013 Tax Ct. Summary LEXIS 56 ( 2013 )

Haskett v. Comm'r , 2013 Tax Ct. Summary LEXIS 77 ( 2013 )

Payan v. Comm'r , 2011 Tax Ct. Summary LEXIS 80 ( 2011 )

Stephen G. Woodsum and Anne R. Lovett v. Commissioner , 136 T.C. 585 ( 2011 )

Tebarco Mech. Corp. v. Commissioner , 74 T.C.M. 29 ( 1997 )

Teschner v. Commissioner , 74 T.C.M. 1108 ( 1997 )