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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:

Jay Douglas Haskett & Cynthia S. Webb-Haskett v. Commissioner , 2013 T.C. Summary Opinion 76 ( 2013 )

Magee v. Commissioner , 66 T.C.M. 105 ( 1993 )

Helstoski v. Comm'r , 60 T.C.M. 233 ( 1990 )

Toraino Hardnett & Marvell Preston-Hardnett v. Commissioner , 2013 T.C. Summary Opinion 56 ( 2013 )

Alan J. & Susan E. Powers v. Commissioner , 2013 T.C. Memo. 134 ( 2013 )

Jose C. Santiago & Maria L. Hernandez v. Commissioner , 2013 T.C. Summary Opinion 45 ( 2013 )

Harry E. Cole & Deborah L. Cole v. Commissioner , 2013 T.C. Summary Opinion 34 ( 2013 )

Mark Anthony Rael v. Commissioner , 2013 T.C. Summary Opinion 78 ( 2013 )

Fraley v. Commissioner , 66 T.C.M. 100 ( 1993 )

Ohana v. Comm'r , 107 T.C.M. 1437 ( 2014 )

Nahikian v. Commissioner , 69 T.C.M. 2370 ( 1995 )

Pedersen v. Comm'r , 2007 Tax Ct. Summary LEXIS 166 ( 2007 )

Goldberg v. Commissioner , 73 T.C.M. 1988 ( 1997 )

Royster v. Commissioner , 49 T.C.M. 1594 ( 1985 )

Wright v. Commissioner , 66 T.C.M. 214 ( 1993 )

Ruf v. Commissioner , 65 T.C.M. 2035 ( 1993 )

Viola v. Comm'r , 106 T.C.M. 281 ( 2013 )

Carolyn Smith-Hendricks v. Commissioner , 2013 T.C. Summary Opinion 22 ( 2013 )

Owen v. Comm'r , 103 T.C.M. 1135 ( 2012 )

Salloum v. Comm'r , 113 T.C.M. 1563 ( 2017 )