This opinion cited by 7 cases:
Technalysis Corp. v. Commissioner , 101 T.C. 397 ( 1993 )
Eyefull Inc. v. Commissioner , 71 T.C.M. 3066 ( 1996 )
J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )
Motor Fuel Carriers, Inc. v. Commissioner of Internal Revenue , 559 F.2d 1348 ( 1977 )
Exempt Carriers, Inc. v. United States , 644 F.2d 1027 ( 1981 )
Edward B. Wolf, Inc. v. Commissioner , 54 T.C.M. 1053 ( 1987 )
Suwannee Lumber Mfg. Co. v. Commissioner , 39 T.C.M. 572 ( 1979 )