This opinion cited by 13 cases:

Energy Research & Generation, Inc. v. Comm'r , 101 T.C.M. 1205 ( 2011 )


Kahle v. Commissioner , 73 T.C.M. 2077 ( 1997 )


A. C. Willingham v. United States , 289 F.2d 283 ( 1961 )


Cole v. Commissioner , 76 T.C.M. 1055 ( 1998 )


Door Control Servs. v. Commissioner , 72 T.C.M. 1253 ( 1996 )


O.S.C. & Assocs. v. Commissioner , 73 T.C.M. 3231 ( 1997 )


Estate of Emanuel Trompeter, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors v. Commissioner , 111 T.C. No. 2 ( 1998 )


Crabtree v. Commissioner , 78 T.C.M. 1232 ( 1999 )


Benton v. Comm'r , 92 T.C.M. 280 ( 2006 )


Arc Electrical Construction Co. v. Commissioner of Internal Revenue , 923 F.2d 1005 ( 1991 )


Le v. Comm'r , 86 T.C.M. 116 ( 2003 )


Yarbrough Oldsmobile Cadillac v. Commissioner , 70 T.C.M. 1282 ( 1995 )


Gleave v. Comm'r , 73 T.C.M. 3066 ( 1997 )