This opinion cited 13 cases:
Gardner v. Comm'r , 105 T.C.M. 1433 ( 2013 )
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
South End Italian Independent Club, Inc. v. Commissioner , 87 T.C. 168 ( 1986 )
Harold Davis and Enid Davis v. United States , 861 F.2d 558 ( 1989 )
Robert A. Oliveri v. Commissioner , 2019 T.C. Memo. 57 ( 2019 )
Merchants Refrigerating Company of California v. United States , 659 F.2d 116 ( 1981 )
Haak v. United States , 451 F. Supp. 1087 ( 1978 )
Morton v. Commissioner , 39 T.C.M. 621 ( 1979 )
Stiebling v. Commissioner , 67 T.C.M. 3006 ( 1994 )
Dockery v. Commissioner , 37 T.C.M. 317 ( 1978 )
Saba v. Commissioner , 40 T.C.M. 446 ( 1980 )
Constancio Babilonia and Cleo Babilonia v. Commissioner of Internal Revenue , 681 F.2d 678 ( 1982 )
The Fed-Mart Corporation, a California Corporation v. The United States of America , 572 F.2d 235 ( 1978 )