This opinion cited by 13 cases:

Commissioner v. Groetzinger ( 1987 )


Liaosheng Zhang v. Comm'r ( 2011 )


Groetzinger v. Commissioner ( 1984 )


Estate of Dan B. Cull, Deceased, William J. Cull, Administrator, and Connie E. Cull, Surviving Spouse v. Commissioner of Internal Revenue ( 1984 )


Noto v. United States ( 1984 )


Baxter v. United States ( 1986 )


Gajewski v. Commissioner ( 1985 )


Viani v. Commissioner ( 1994 )


Estate of Yaeger v. Commissioner ( 1988 )


Stein v. Commissioner ( 1984 )


McManus v. Commissioner ( 1987 )


Signorile v. Commissioner ( 1986 )


J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue Service ( 1986 )