This opinion cited by 27 cases:

Humphreys v. United States ( 1989 )


Sokol v. Commissioner ( 1989 )


estate-of-albert-a-woll-by-david-woll-co-trustee-of-the-third ( 1995 )


Stephen P. Wilfong v. United States ( 1993 )


Powers v. Commissioner ( 1993 )


David J. and Jo Dena Johnson v. Commissioner ( 2001 )


Dorothy A. Cummings v. Louis W. Sullivan, M.D., Secretary of Health and Human Services ( 1991 )


Egan v. Commissioner ( 1988 )


Thomas C. Harrison and Rita Harrison v. Commissioner of Internal Revenue ( 1988 )


Wilbourn v. Commissioner ( 1989 )


Brown v. Commissioner ( 1989 )


Hursh v. Commissioner ( 1990 )


Jerry Lipps, Inc. v. Commissioner ( 1990 )


O'Gorman v. Commissioner ( 1990 )


Moore v. Commissioner ( 1989 )


Jasienski v. Commissioner ( 1993 )


Hall v. Commissioner ( 1989 )


Estate of Mosher v. Commissioner ( 1988 )


Libbey v. Commissioner ( 1988 )


Nguyen v. Commissioner ( 1990 )