This opinion cited by 34 cases:

Brian Miller v. United States , 784 F.2d 728 ( 1986 )


Gomez v. Commissioner , 72 T.C.M. 1602 ( 1996 )


Olson v. Commissioner , 81 T.C. 318 ( 1983 )


Eiges v. Commissioner , 101 T.C. 61 ( 1993 )


Robinette v. Comm'r , 123 T.C. 85 ( 2004 )


Sylvan v. Commissioner , 65 T.C. 548 ( 1975 )


Selter v. Commissioner , 80 T.C.M. 491 ( 2000 )


Lincoln C. Pearson & Victoria K. Pearson v. Commissioner , 149 T.C. No. 20 ( 2017 )


David Deutsch v. Commissioner of Internal Revenue , 599 F.2d 44 ( 1979 )


Horace Foster v. Commissioner of Internal Revenue , 445 F.2d 799 ( 1971 )


Walter N. Lindemood and Clara Lindemood v. Commissioner of Internal Revenue, Ramona T. Galeno v. Commissioner of Internal Revenue , 566 F.2d 646 ( 1977 )


Hess v. Commissioner , 57 T.C.M. 1224 ( 1989 )


James M. Robinette v. Commissioner , 123 T.C. No. 5 ( 2004 )


MacArthur v. Commissioner , 64 T.C.M. 983 ( 1992 )


Clark v. Commissioner , 37 T.C.M. 1492 ( 1978 )


Rubke v. Comm'r , 83 T.C.M. 1134 ( 2002 )


Peterson v. Commissioner , 81 T.C.M. 1021 ( 2001 )


Holt v. Commissioner , 67 T.C. 829 ( 1977 )


Guerra v. Commissioner , 45 T.C.M. 510 ( 1983 )


Oswald v. Commissioner , 69 T.C.M. 1666 ( 1995 )