This opinion cited by 17 cases:

Hillyer v. Commissioner , 71 T.C.M. 2945 ( 1996 )


Barker v. Commissioner , 74 T.C. 555 ( 1980 )


Dibsy v. Commissioner , 70 T.C.M. 918 ( 1995 )


Michael Kipling Cook v. Teresa Jane Cross ( 2010 )


Leslie Co. v. Commissioner of Internal Revenue , 539 F.2d 943 ( 1976 )


Little v. Cooke , 274 Va. 697 ( 2007 )


Borden v. District of Columbia , 1980 D.C. App. LEXIS 322 ( 1980 )


Nixon v. Commissioner , 53 T.C.M. 1251 ( 1987 )


Klein v. Commissioner , 66 T.C.M. 1115 ( 1993 )


Von Muff v. Commissioner , 46 T.C.M. 1185 ( 1983 )


Anderson v. Commissioner , 49 T.C.M. 1352 ( 1985 )


C. Bean Lumber Transport, Inc. v. United States , 68 F. Supp. 2d 1055 ( 1999 )


FLORIDA INDUS. INV. CORP. v. COMMISSIONER , 78 T.C.M. 605 ( 1999 )


Young v. Commissioner , 49 T.C.M. 1439 ( 1985 )


Greene v. Commissioner , 62 T.C.M. 512 ( 1991 )


Biggs v. Commissioner , 69 T.C. 905 ( 1978 )


Lincoln v. Commissioner , 76 T.C.M. 926 ( 1998 )