This opinion cited by 14 cases:
Parekh v. Commissioner , 75 T.C.M. 2181 ( 1998 )
Wise v. Commissioner , 70 T.C.M. 1095 ( 1995 )
Black Gold Energy Corp. v. Commissioner , 99 T.C. 482 ( 1992 )
Stoody v. Commissioner , 66 T.C. 710 ( 1976 )
Lemoge v. United States , 378 F. Supp. 228 ( 1974 )
Intergraph Corporation and Subsidiaries v. Commissioner , 106 T.C. No. 16 ( 1996 )
M. Seth Horne and Maurine D. Horne v. Commissioner of Internal Revenue , 523 F.2d 1363 ( 1975 )
Hardee v. Commissioner , 34 T.C.M. 608 ( 1975 )
Morey v. Commissioner , 37 T.C.M. 1712 ( 1978 )
Barnes v. Commissioner , 50 T.C.M. 936 ( 1985 )
Cho v. Commissioner , 35 T.C.M. 1442 ( 1976 )
ESTATE OF NAZARIAN v. COMMISSIONER , 57 T.C.M. 188 ( 1989 )
Golder v. Commissioner , 35 T.C.M. 680 ( 1976 )
American Underwriters v. Commissioner , 72 T.C.M. 1511 ( 1996 )
