This opinion cited by 13 cases:

Hospital Corp. of Am. v. Commissioner , 71 T.C.M. 2319 ( 1996 )


Prabel v. Commissioner , 91 T.C. 1101 ( 1988 )


RLC Indus. Co. v. Commissioner , 98 T.C. 457 ( 1992 )


Ansley-Sheppard-Burgess Co. v. Commissioner , 104 T.C. 367 ( 1995 )


Heilig-Meyers Co. v. United States (In Re Heilig-Meyers Co.) , 2004 Bankr. LEXIS 1717 ( 2004 )


John D. Lord & Belinda Lord ( 2022 )


Osteopathic Med. Oncology & Hematology, P.C. v. Commissioner , 113 T.C. 376 ( 1999 )


Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner , 113 T.C. No. 26 ( 1999 )


Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )


Estate of Ratliff v. Commissioner , 101 T.C. 276 ( 1993 )


JPMorgan Chase & Co. v. Commissioner of Internal Revenue , 458 F.3d 564 ( 2006 )


J.P. Sheahan Assoc., Inc. v. Commissioner , 63 T.C.M. 2842 ( 1992 )


Williams v. Commissioner , 94 T.C. 464 ( 1990 )