This opinion cited by 12 cases:

Oakcross Vineyards v. Commissioner , 72 T.C.M. 715 ( 1996 )


Rosenberg v. Commissioner , 96 T.C. 451 ( 1991 )


gary-a-sargent-and-janice-b-sargent-v-commissioner-of-internal-revenue , 929 F.2d 1252 ( 1991 )


acf-industries-inc-general-american-transportation-corporation-general , 961 F.2d 813 ( 1992 )


Estate of Mueller v. Comm'r , 101 T.C. 551 ( 1993 )


Agro-Jal Farming Enters. v. Commissioner , 145 T.C. 145 ( 2015 )


Spiritual Outreach Society v. Commissioner of Internal Revenue , 927 F.2d 335 ( 1991 )


Schlifke v. Commissioner , 61 T.C.M. 1697 ( 1991 )


Estate of Backemeyer v. Comm'r , 2016 U.S. Tax Ct. LEXIS 35 ( 2016 )


Bressi v. Commissioner , 62 T.C.M. 1668 ( 1991 )


Gold Kist v. Commissioner , 104 T.C. 696 ( 1995 )


Dixon v. Comm'r , 91 T.C.M. 1086 ( 2006 )