This opinion cited by 98 cases:

Driggs v. Commissioner ( 1986 )


Gefen v. Commissioner ( 1986 )


Cooper v. Commissioner ( 1987 )


Torres v. Commissioner ( 1987 )


Ronnen v. Commissioner ( 1988 )


Smith v. Commissioner ( 1988 )


McCrary v. Commissioner ( 1989 )


Peat Oil & Gas Assocs. v. Commissioner ( 1993 )


Hudson v. Commissioner ( 1994 )


Antonides v. Commissioner ( 1988 )


Taube v. Commissioner ( 1987 )


Lewis Arthur Merryman v. Commissioner of Internal Revenue, Michael A. Carroll and Margaret W. Carroll v. Commissioner of Internal Revenue ( 1989 )


Estate of Albert Strangi v. Commissioner ( 2000 )


Filios v. Commissioner ( 2000 )


Davis v. Commissioner ( 2000 )


Andantech L.L.C. v. Comm'r ( 2002 )


Rose v. Commissioner ( 1987 )


Estate of Strangi v. Commissioner ( 2000 )


Anthony Ranciato and Lucille Ranciato v. Commissioner of Internal Revenue ( 1995 )


Hulter v. Commissioner ( 1988 )