This opinion cited by 10 cases:
Moore v. United States , 943 F. Supp. 603 ( 1996 )
Berkley MacHine Works & Foundry Company v. Commissioner of Internal Revenue , 623 F.2d 898 ( 1980 )
Leon v. Commissioner , 37 T.C.M. 1514 ( 1978 )
United Title Ins. Co. v. Commissioner , 55 T.C.M. 34 ( 1988 )
Berkley Machine Works & Foundry Co. v. Commissioner , 36 T.C.M. 733 ( 1977 )
Beltran v. Commissioner , 43 T.C.M. 892 ( 1982 )
Lennon v. Commissioner , 37 T.C.M. 751 ( 1978 )
Auto Zapper & Towing, Inc. , 64 T.C.M. 1316 ( 1992 )
Finney v. Commissioner , 39 T.C.M. 938 ( 1980 )
Fixler v. Commissioner , 37 T.C.M. 1753 ( 1978 )