This opinion cited by 8 cases:

Toner v. Commissioner ( 1981 )


Robinson v. Commissioner ( 1982 )


Linda M. Liberi Toner v. Commissioner of Internal Revenue ( 1980 )


Johnson v. Commissioner ( 1981 )


Kersey v. Commissioner ( 1993 )


Malek v. Commissioner ( 1985 )


Baist v. Commissioner ( 1988 )


Schwerm v. Commissioner ( 1986 )