This opinion cited by 51 cases:

Pasharikoff v. Commissioner , 73 T.C.M. 2714 ( 1997 )


Hanna v. Commissioner , 63 T.C.M. 2917 ( 1992 )


Hitt v. Commissioner , 37 T.C.M. 333 ( 1978 )


Monroe v. Commissioner , 38 T.C.M. 466 ( 1979 )


Edwards v. Commissioner , 54 T.C.M. 115 ( 1987 )


Beebe v. Commissioner , 30 T.C.M. 1431 ( 1971 )


Kozera v. Commissioner , 52 T.C.M. 1264 ( 1986 )


Bermingham v. Commissioner , 67 T.C.M. 2200 ( 1994 )


Goodman v. Commissioner , 30 T.C.M. 1369 ( 1971 )


Adamson v. Commissioner , 32 T.C.M. 484 ( 1973 )


Stewart v. Commissioner , 30 T.C.M. 1316 ( 1971 )