This opinion cited by 33 cases:

Reimann v. Commissioner ( 1996 )


Pace v. Commissioner ( 1995 )


Stone v. Commissioner ( 1996 )


GOLLIN v. COMMISSIONER ( 1996 )


Kaliban v. Comm'r ( 1997 )


Singer v. Commissioner ( 1997 )


River City Ranches 1, Ltd. v. Comm'r ( 2003 )


Estate of Busch v. Commissioner ( 1996 )


Spears v. Commissioner ( 1996 )


Sann v. Commissioner ( 1997 )


THORNSJO v. COMMISSIONER ( 2001 )


Zenkel v. Commissioner ( 1996 )


JAROFF v. COMMISSIONER ( 1996 )