This opinion cited by 98 cases:

Gerhart v. Commissioner ( 1991 )


Apperson v. Commissioner ( 1987 )


Kimbrough v. Commissioner ( 1988 )


Kovacevich v. Commissioner ( 1986 )


Looney v. Commissioner ( 1988 )


Martuccio v. Commissioner ( 1992 )


Brand v. Commissioner ( 1988 )


Garner v. Commissioner ( 1987 )


Barrister Equip. Assocs. Series 115 v. Commissioner ( 1994 )


Wolf v. Commissioner ( 1991 )


Goldman v. Commissioner ( 1990 )


Estate of Canfield v. Commissioner ( 1987 )


Edmands v. Commissioner ( 1989 )


Bailey v. Commissioner ( 1988 )


Levy v. Commissioner ( 1988 )


Bealor v. Commissioner ( 1996 )


Hayden v. Commissioner ( 1988 )


Janklow v. Commissioner ( 1988 )