This opinion cited by 23 cases:

Backstrom v. Commissioner , 73 T.C.M. 2723 ( 1997 )


Schaeffer v. Commissioner , 73 T.C.M. 3003 ( 1997 )


Scrimshaw v. Commissioner , 74 T.C.M. 1371 ( 1997 )


Trans World Travel v. Commissioner , 81 T.C.M. 979 ( 2001 )


Taub v. Commissioner , 64 T.C. 741 ( 1975 )


Brookes v. Commissioner , 108 T.C. 1 ( 1997 )


Transpac Drilling Venture 1982-08 v. Commissioner , 72 T.C.M. 261 ( 1996 )


Heidi Hartmann v. Commissioner of Internal Reven , 417 F. App'x 191 ( 2011 )


Stillman v. Commissioner , 70 T.C.M. 1562 ( 1995 )


Lawrence v. and Katharine T. Brookes v. Commissioner , 108 T.C. No. 1 ( 1997 )


Zaklama v. Commissioner , 73 T.C.M. 2539 ( 1997 )


Gamsby v. Commissioner , 74 T.C.M. 842 ( 1997 )


Peter J. Webbe and Patricia Webbe v. Commissioner of Internal Revenue Service , 902 F.2d 688 ( 1990 )


Sheldon Drobny and Anita Drobny v. Commissioner of Internal Revenue , 113 F.3d 670 ( 1997 )


Urtekar v. Commissioner of Internal Revenue , 302 F. App'x 64 ( 2008 )


Senate Realty Corporation v. Commissioner of Internal Revenue , 511 F.2d 929 ( 1975 )


Herskovitz v. Commissioner , 69 T.C.M. 1825 ( 1995 )


Alt v. Commissioner , 68 T.C.M. 38 ( 1994 )


Richards v. Commissioner , 73 T.C.M. 2419 ( 1997 )


Heinlein v. Commissioner , 69 T.C.M. 2947 ( 1995 )