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 )