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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:

Sampson v. Commissioner , 51 T.C.M. 1148 ( 1986 )

Santiago v. Comm'r , 2013 Tax Ct. Summary LEXIS 47 ( 2013 )

Jacobs v. Comm'r , 2015 Tax Ct. Summary LEXIS 7 ( 2015 )