This opinion cited by 10 cases:

Oakcross Vineyards v. Commissioner , 72 T.C.M. 715 ( 1996 )


Reco Industries, Inc. v. Commissioner , 83 T.C. 912 ( 1984 )


Hamilton Industries, Inc. v. Commissioner , 97 T.C. 120 ( 1991 )


James v. And Esther R. Cole, and Clifford M. And Elizabeth A. Cole v. Commissioner of Internal Revenue , 586 F.2d 747 ( 1978 )


Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal Revenue , 536 F.2d 874 ( 1976 )


Flamingo Resort, Inc. v. United States , 485 F. Supp. 926 ( 1980 )


Berger v. Commissioner , 71 T.C.M. 2160 ( 1996 )


Rotolo v. Commissioner , 88 T.C. 1500 ( 1987 )


loftin-and-woodard-inc-k-c-loftin-and-marie-loftin-e-a-woodard-and , 577 F.2d 1206 ( 1978 )


Kaps Warehouse v. Commissioner , 74 T.C.M. 18 ( 1997 )