This opinion cited 17 cases:
Exchange Security Bank v. United States of America, Ellen Gregg Ingalls v. United States , 492 F.2d 1096 ( 1974 )
Schneller v. Commissioner , 71 T.C.M. 2089 ( 1996 )
Midwest Stainless, Inc. v. Commissioner , 80 T.C.M. 472 ( 2000 )
Barry M. Smith & Rochelle Smith v. Commissioner , 151 T.C. No. 5 ( 2018 )
L & L Marine Service, Inc. v. Commissioner , 54 T.C.M. 312 ( 1987 )
H. Kalicak Constr. Co. v. Commissioner , 48 T.C.M. 1403 ( 1984 )
Burke v. Commissioner , 73 T.C.M. 2826 ( 1997 )
P. J. Anderson & Sons v. Commissioner , 46 T.C.M. 382 ( 1983 )
Miller v. Commissioner , 76 T.C. 191 ( 1981 )
OKC Corp. v. Commissioner , 82 T.C. 638 ( 1984 )
Marcus Estate v. Commissioner , 34 T.C.M. 38 ( 1975 )
Randolph v. Commissioner , 80 T.C.M. 192 ( 2000 )
Estate of Shapiro v. Commissioner , 53 T.C.M. 317 ( 1987 )
Helgesen Properties, Inc. v. Commissioner , 47 T.C.M. 751 ( 1983 )
Nichols v. Commissioner , 32 T.C.M. 507 ( 1973 )
Whiting v. Commissioner , 47 T.C.M. 1334 ( 1984 )
Estate of Miller v. Commissioner , 37 T.C.M. 1547 ( 1978 )