This opinion cited by 32 cases:

Grace Foreign Exch. Corp. v. Commissioner , 69 T.C.M. 1865 ( 1995 )


Miller v. Commissioner , 67 T.C.M. 2588 ( 1994 )


Mosteirin v. Commissioner , 70 T.C.M. 548 ( 1995 )


Morrow v. Commissioner , 69 T.C.M. 1669 ( 1995 )


Santa Maria v. Commissioner , 69 T.C.M. 1867 ( 1995 )


Prager v. Commissioner , 68 T.C.M. 524 ( 1994 )


Arendt v. Commissioner , 69 T.C.M. 1802 ( 1995 )


Reinhardt v. Commissioner , 69 T.C.M. 1954 ( 1995 )


Fite v. Commissioner , 67 T.C.M. 2794 ( 1994 )


Brantley v. Commissioner , 70 T.C.M. 1430 ( 1995 )


Manchester Group & Subsidiaries v. Commissioner , 74 T.C.M. 1498 ( 1997 )


Fair v. Commissioner , 68 T.C.M. 1371 ( 1994 )