This opinion cited by 19 cases:

Waddell v. Commissioner , 86 T.C. 848 ( 1986 )


Dastgir v. Commissioner , 71 T.C.M. 2702 ( 1996 )


Rose v. Commissioner , 88 T.C. 386 ( 1987 )


Arthur E. Hempel, Jr., Rosemary S. Hempel v. United States , 14 F.3d 572 ( 1994 )


Wasserstrom v. Commissioner , 52 T.C.M. 392 ( 1986 )


Riddle v. Commissioner , 67 T.C.M. 2533 ( 1994 )


Pacific Sound Prod. Ltd. Partnership v. Commissioner , 65 T.C.M. 2898 ( 1993 )


Charlton v. Commissioner , 60 T.C.M. 324 ( 1990 )


Leger v. Commissioner , 53 T.C.M. 384 ( 1987 )


Boyer , 64 T.C.M. 1570 ( 1992 )


Noonan v. Commissioner , 52 T.C.M. 534 ( 1986 )


Rasmussen v. Commissioner , 63 T.C.M. 2710 ( 1992 )


Del Guercio v. Commissioner , 57 T.C.M. 1023 ( 1989 )


Gjesteby v. Commissioner , 54 T.C.M. 1364 ( 1987 )


Roe v. Commissioner , 52 T.C.M. 778 ( 1986 )


Beltzhoover v. Commissioner , 62 T.C.M. 905 ( 1991 )


Brand v. Commissioner , 55 T.C.M. 761 ( 1988 )


Martuccio v. Commissioner , 63 T.C.M. 3082 ( 1992 )


Holmes v. Commissioner , 74 T.C.M. 494 ( 1997 )