This opinion cited by 11 cases:

Chu v. Commissioner , 72 T.C.M. 1519 ( 1996 )


John M. and Rita K. Monahan v. Commissioner , 109 T.C. No. 11 ( 1997 )


Demetree v. Comm'r , 86 T.C.M. 618 ( 2003 )


Yonadi v. Commissioner , 64 T.C.M. 1052 ( 1992 )


CMEM, Inc. v. Commissioner , 66 T.C.M. 1241 ( 1993 )


Monahan v. Commissioner , 67 T.C.M. 2900 ( 1994 )


DOXEY v. COMMISSION OF INTERNAL REVENUE , 61 T.C.M. 2326 ( 1991 )


Beretta v. Commissioner , 74 T.C.M. 1467 ( 1997 )


Goldstein v. Commissioner , 52 T.C.M. 1481 ( 1987 )


Godlewski v. Commissioner , 90 T.C. 200 ( 1988 )


Friscone v. Commissioner , 71 T.C.M. 2837 ( 1996 )