This opinion cited by 9 cases:
Sears, Roebuck & Co. v. Commissioner , 96 T.C. 61 ( 1991 )
Connecticut Mutual Life Insurance Company and Consolidated Subsidiaries v. Commissioner , 106 T.C. No. 27 ( 1996 )
Rameau A. and Phyllis A. Johnson v. Commissioner , 108 T.C. No. 22 ( 1997 )
Kurt Orban Co. v. Commissioner , 54 T.C.M. 861 ( 1987 )
Connelly v. Commissioner , 68 T.C.M. 614 ( 1994 )
Wright v. Commissioner , 66 T.C.M. 214 ( 1993 )
Menard, Inc. v. Comm'r , 88 T.C.M. 229 ( 2004 )
Malone & Hyde, Inc. v. Commissioner , 66 T.C.M. 1551 ( 1993 )
Schneider v. Commissioner , 63 T.C.M. 1787 ( 1992 )