This opinion cited by 32 cases:

Boca Constr. v. Commissioner , 70 T.C.M. 1268 ( 1995 )


Home Health Servs. Trust v. Comm'r , 85 T.C.M. 962 ( 2003 )


Windsor Prod. Corp. v. Commissioner , 70 T.C.M. 1399 ( 1995 )


State v. Guild , 163 N.H. 475 ( 2012 )


In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue Service , 24 F.3d 159 ( 1994 )


Proctor v. State , 2010 Alas. App. LEXIS 84 ( 2010 )


Eldridge v. Commissioner , 71 T.C.M. 1980 ( 1996 )


Kemp v. Comm'r , 89 T.C.M. 824 ( 2005 )


Leonard Charles Ekman Kaye Layne Ekman v. Commissioner of Internal Revenue , 184 F.3d 522 ( 1999 )


United States v. Ricky Ramirez, Jose Garcia, and Jose Cantu-Cantu, United States of America v. Alfredo Garcia , 963 F.2d 693 ( 1992 )


Ago ( 1996 )


Miller v. Commissioner , 66 T.C.M. 322 ( 1993 )


Comtec Sys. v. Commissioner , 70 T.C.M. 52 ( 1995 )


McWilliams v. Commissioner , 69 T.C.M. 2107 ( 1995 )


Amann v. Commissioner , 66 T.C.M. 1371 ( 1993 )


RHOADES, McKEE, AND BOER v. United States , 846 F. Supp. 565 ( 1994 )


Powers v. Commissioner , 100 T.C. 457 ( 1993 )


Beaver Bolt v. Commissioner , 73 T.C.M. 1827 ( 1997 )


Bothwell v. Commissioner , 69 T.C.M. 2403 ( 1995 )


Lockett v. Commissioner , 67 T.C.M. 2595 ( 1994 )