This opinion cited by 10 cases:
Chiu v. Commissioner , 84 T.C. 722 ( 1985 )
Theodotou v. Commissioner , 49 T.C.M. 1233 ( 1985 )
Pacific Sound Prod. Ltd. Partnership v. Commissioner , 65 T.C.M. 2898 ( 1993 )
Tripp v. Commissioner , 22 T.C.M. 1225 ( 1963 )
Estate of Scull v. Commissioner , 67 T.C.M. 2953 ( 1994 )
Talebi v. Commissioner , 49 T.C.M. 1230 ( 1985 )
Frazier v. Commissioner , 68 T.C.M. 253 ( 1994 )
Waring v. Commissioner , 27 T.C.M. 604 ( 1968 )
Rasmussen v. Commissioner , 63 T.C.M. 2710 ( 1992 )
Hunter v. Commissioner , 51 T.C.M. 1533 ( 1986 )