This opinion cited by 10 cases:

Orthopaedic Associates, P. C. v. United States , 487 F. Supp. 868 ( 1980 )


Engineered Timber Sales, Inc. v. Commissioner , 74 T.C. 808 ( 1980 )


Buzzetta Constr. Corp. v. Commissioner , 92 T.C. 641 ( 1989 )


Hollingshead v. Burford Equipment Co. , 747 F. Supp. 1421 ( 1990 )


DeLaFuente v. United States , 586 F. Supp. 526 ( 1984 )


Allen Ludden and Betty White Ludden v. Commissioner of Internal Revenue , 620 F.2d 700 ( 1980 )


Olmo v. Commissioner , 38 T.C.M. 1112 ( 1979 )


Lansons, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee , 622 F.2d 774 ( 1980 )


Hamlin Dev. Co. v. Commissioner , 65 T.C.M. 2071 ( 1993 )


Forsyth Emergency Services, P.A. v. Commissioner , 68 T.C. 881 ( 1977 )