This opinion cited by 8 cases:
Best Auto Sales v. Comm'r , 84 T.C.M. 614 ( 2002 )
ABC Bev. Corp. v. Comm'r , 92 T.C.M. 268 ( 2006 )
Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )
Rutter v. Comm'r , 114 T.C.M. 282 ( 2017 )
James and Martha Kuper and Charles and Kathleen Kuper, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 533 F.2d 152 ( 1976 )
Associated Wholesale Grocers, Inc., and Its Subsidiary, Super Market Developers, Inc. v. United States , 927 F.2d 1517 ( 1991 )
Charles E. Bercy, Elaine Bercy, Successor in Interest, and Elaine Bercy v. Commissioner , 2019 T.C. Memo. 118 ( 2019 )
ESTATE OF H.A. TRUE v. COMMISSIONER , 82 T.C.M. 27 ( 2001 )
