This opinion cited 8 cases:
Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal Revenue , 832 F.2d 403 ( 1987 )
Allison v. Dept. of Rev. , 11 Or. Tax 431 ( 1990 )
Brown Group v. Commissioner , 104 T.C. 105 ( 1995 )
Mach-Tech, Ltd. v. Commissioner , 67 T.C.M. 2984 ( 1994 )
Cactus Wren Jojoba, Ltd. v. Commissioner , 74 T.C.M. 1133 ( 1997 )
Utah Jojoba I Research v. Commissioner , 75 T.C.M. 1524 ( 1998 )
Brown Group v. Commissioner , 102 T.C. 616 ( 1994 )
Arens v. Commissioner , 59 T.C.M. 589 ( 1990 )