This opinion cited by 14 cases:
Summa Holdings v. Comm'r of Internal Revenue , 2017 FED App. 0037P ( 2017 )
Sim-Air, USA, Ltd. v. Commissioner , 98 T.C. 187 ( 1992 )
Celia Mazzei v. Commissioner , 150 T.C. No. 7 ( 2018 )
Ford Motor Company v. United States , 119 A.F.T.R.2d (RIA) 2017 ( 2017 )
Tiddy v. United States , 762 F. Supp. 122 ( 1991 )
Computervision Corp. v. Commissioner , 96 T.C. 652 ( 1991 )
Garnac Grain Co. v. Commissioner , 62 T.C.M. 340 ( 1991 )
Lieber v. Commissioner , 66 T.C.M. 529 ( 1993 )
Hellweg v. Comm'r , 101 T.C.M. 1261 ( 2011 )
Alli v. Comm'r , 2014 Tax Ct. Memo LEXIS 15 ( 2014 )
Jet Research, Inc. v. Commissioner , 60 T.C.M. 613 ( 1990 )
McCoy Enters. v. Commissioner , 64 T.C.M. 1449 ( 1992 )
L & F International Sales Corporation v. United States , 912 F.2d 377 ( 1990 )
Summa Holdings, Inc. v. Comm'r , 109 T.C.M. 1612 ( 2015 )
