This opinion cited by 12 cases:
Oakcross Vineyards v. Commissioner , 72 T.C.M. 715 ( 1996 )
Chu v. Commissioner , 72 T.C.M. 1519 ( 1996 )
Ghadiri v. Commissioner , 72 T.C.M. 1383 ( 1996 )
Galedrige Constr. v. Commissioner , 73 T.C.M. 2838 ( 1997 )
Tebarco Mech. Corp. v. Commissioner , 74 T.C.M. 29 ( 1997 )
James v. And Esther R. Cole, and Clifford M. And Elizabeth A. Cole v. Commissioner of Internal Revenue , 586 F.2d 747 ( 1978 )
Addison Distrib. v. Commissioner , 76 T.C.M. 251 ( 1998 )
Roots v. Commissioner , 73 T.C.M. 2609 ( 1997 )
Herbert C. Haynes, Inc. v. Comm'r , 88 T.C.M. 122 ( 2004 )
Von Euw & L.J. Nunes Trucking, Inc. v. Commissioner , 79 T.C.M. 1793 ( 2000 )
Thomas M. Ferrill, Jr. And Louise B. Ferrill v. Commissioner of Internal Revenue , 684 F.2d 261 ( 1982 )
Mid-Del Therapeutic Ctr., Inc. v. Commissioner , 80 T.C.M. 894 ( 2000 )