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 )