This opinion cited by 8 cases:
Richard L. Simon and Fiona Simon v. Commissioner of Internal Revenue , 68 F.3d 41 ( 1995 )
Bruce Selig and Elaine Selig v. Commissioner , 1995 T.C. Memo. 521 ( 1995 )
Terauds v. Commissioner , 73 T.C.M. 1918 ( 1997 )
Sprint Corporation and Subsidiaries, f.k.a. United Telecommunications, Inc. v. Commissioner , 108 T.C. No. 19 ( 1997 )
Hospital Corporation of America and Subsidiaries v. Commissioner , 109 T.C. No. 2 ( 1997 )
Duke Energy Natural Gas Corporation v. Commissioner ( 1997 )
Lykes Energy v. Commissioner , 77 T.C.M. 1535 ( 1999 )
TG Missouri Corporation f.k.a. TG (U.S.A.) Corporation, a Missouri Corporation v. Commissioner , 133 T.C. No. 13 ( 2009 )