This opinion cited by 12 cases:

Redwood Empire Sav. & Loan Asso. v. Commissioner , 68 T.C. 960 ( 1977 )


Federal Nat'l Mortgage Ass'n v. Commissioner , 100 T.C. 541 ( 1993 )


Cramer v. Commissioner , 101 T.C. 225 ( 1993 )


Capital One Fin. Corp. v. Comm'r , 133 T.C. 136 ( 2009 )


American Express Company and Affiliated Subsidiaries v. United States , 262 F.3d 1376 ( 2001 )


Capital One Financial Corporation and Subsidiaries v. Commissioner , 133 T.C. No. 8 ( 2009 )


Redwood Empire Savings & Loan Association v. Commissioner of Internal Revenue , 628 F.2d 516 ( 1980 )


Redwood Empire Sav. & Loan Asso. v. Commissioner , 50 T.C.M. 345 ( 1985 )


Ardela, Inc. v. Commissioner , 28 T.C.M. 470 ( 1969 )


Cox v. Commissioner , 54 T.C.M. 645 ( 1987 )


jeanese-inc-a-corporation-and-frank-lee-crist-donald-w-kirk-and , 341 F.2d 502 ( 1965 )


Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal Revenue , 357 F.2d 3 ( 1966 )