This opinion cited by 17 cases:

Rice's Toyota World, Inc. v. Commissioner , 81 T.C. 184 ( 1983 )


Gefen v. Commissioner , 87 T.C. 1471 ( 1986 )


Lychuk v. Comm'r , 116 T.C. 374 ( 2001 )


Media Space, Inc. v. Commissioner , 135 T.C. 424 ( 2010 )


Estate of Thomas v. Commissioner , 84 T.C. 412 ( 1985 )


Homeowner's Rehab, Inc. v. Related Corporate V SLP, L.P. , 479 Mass. 741 ( 2018 )


David J. Lychuk and Mary K. Lychuk v. Commissioner , 116 T.C. No. 27 ( 2001 )


Indeck Energy Servs. v. Comm'r , 85 T.C.M. 1128 ( 2003 )


Smith v. Commissioner , 50 T.C.M. 1444 ( 1985 )


Michiko Noguchi v. Commissioner of Internal Revenue Service, Robert R. Midkiff and Evanita S. Midkiff v. Commissioner of Internal Revenue Service , 992 F.2d 226 ( 1993 )


Pacific Gamble Robinson v. Commissioner , 54 T.C.M. 915 ( 1987 )


Kaempfer v. Commissioner , 63 T.C.M. 1765 ( 1992 )


Kingstowne L.P. v. Commissioner , 68 T.C.M. 1497 ( 1994 )


International Minerals & Chemical Corp. v. Commissioner , 47 T.C.M. 1350 ( 1984 )


Sanderson v. Commissioner , 50 T.C.M. 1033 ( 1985 )


Dixon v. Commissioner , 62 T.C.M. 1440 ( 1991 )


Odom v. Commissioner , 44 T.C.M. 1132 ( 1982 )