This opinion cited by 24 cases:

John Meiers and Sally Meiers v. Commissioner of the Internal Revenue , 782 F.2d 75 ( 1986 )


Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal Revenue , 591 F.2d 1273 ( 1979 )


Commissioner v. Soliman , 113 S. Ct. 701 ( 1993 )


Hager v. Comm'r , 2007 Tax Ct. Summary LEXIS 207 ( 2007 )


Lucke v. Commissioner , 39 T.C.M. 478 ( 1979 )


Monsky v. Commissioner , 36 T.C.M. 1046 ( 1977 )


Starrett v. Commissioner , 59 T.C.M. 334 ( 1990 )


Bodine v. Commissioner , 37 T.C.M. 1411 ( 1978 )


Pearson v. Commissioner , 43 T.C.M. 1508 ( 1982 )


Drucker v. Commissioner , 79 T.C. 605 ( 1982 )


Sharon v. Commissioner , 66 T.C. 515 ( 1976 )


Meehan v. Commissioner , 66 T.C. 794 ( 1976 )


Hamacher v. Commissioner , 94 T.C. 348 ( 1990 )


Reilly v. Commissioner , 38 T.C.M. 1010 ( 1979 )


Proskauer v. Commissioner , 46 T.C.M. 679 ( 1983 )


Lopkoff v. Commissioner , 45 T.C.M. 256 ( 1982 )


McCue v. Commissioner , 46 T.C.M. 1450 ( 1983 )


Pomarantz v. Commissioner , 52 T.C.M. 599 ( 1986 )


C. A. White Trucking Co. v. Commissioner , 36 T.C.M. 19 ( 1977 )


McKay v. Commissioner , 52 T.C.M. 820 ( 1986 )