This opinion cited by 10 cases:

Uniband, Inc. v. Commissioner , 140 T.C. 230 ( 2013 )


Uniband, Inc. v. Commissioner , 140 T.C. No. 13 ( 2013 )


Lawrence R. Fry and Nellie R. Fry, Husband and Wife v. United States , 557 F.2d 646 ( 1977 )


Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal Revenue , 617 F.2d 507 ( 1980 )


Webster v. Wisconsin Department of Revenue , 102 Wis. 2d 332 ( 1981 )


Barnett v. Commissioner , 77 T.C.M. 2054 ( 1999 )


Dubray v. Comm'r , 88 T.C.M. 577 ( 2004 )


Jourdain v. Commissioner , 71 T.C. 980 ( 1979 )


Manypenny v. Commissioner , 63 T.C.M. 2929 ( 1992 )


A+ Gov't. Solutions v. Comptroller ( 2022 )