This opinion cited by 16 cases:

Stephen and Ann Schwalbach v. Commissioner , 111 T.C. No. 9 ( 1998 )


A. H. & R. S. Coal Corp. v. United States , 461 F. Supp. 752 ( 1978 )


Ernest L. Wilkinson and Alice L. Wilkinson v. The United States , 304 F.2d 469 ( 1962 )


Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. United States Internal Revenue Service , 658 F. Supp. 1434 ( 1987 )


Donald Whattoff and Vernard Whattoff, D/B/A Whattoff Motor Company, a Copartnership v. United States , 355 F.2d 473 ( 1966 )


Kennecott Copper Corporation v. The United States , 347 F.2d 275 ( 1965 )


Risley v. Comm'r , 2009 Tax Ct. Summary LEXIS 173 ( 2009 )


Etter Grain Company, Inc. v. United States , 462 F.2d 259 ( 1972 )


John Manocchio v. Commissioner of Internal Revenue , 710 F.2d 1400 ( 1983 )


Puls v. United States , 387 F. Supp. 760 ( 1974 )


Schwalbach v. Commissioner , 111 T.C. 215 ( 1998 )


Fruehauf Trailer Co. v. Commissioner , 42 T.C. 83 ( 1964 )


Elliott v. Commissioner , 30 T.C.M. 1030 ( 1971 )


Felber v. Commissioner , 64 T.C.M. 261 ( 1992 )


MacAdam v. Commissioner , 30 T.C.M. 1179 ( 1971 )


H. Fort Flowers Foundation, Inc. v. Commissioner , 72 T.C. 399 ( 1979 )