This opinion cited by 30 cases:

Miller v. Commissioner ( 1989 )


Peterson Marital Trust v. Commissioner ( 1994 )


Schmidt Baking Co. v. Commissioner ( 1996 )


Abernathy v. United States (In Re Abernathy) ( 1993 )


Matthews v. United States (In Re Matthews) ( 1995 )


Truck & Equipment Corp. v. Commissioner ( 1992 )


Dixon v. Comm'r ( 2009 )


Jerry and Patricia A. Dixon v. Commissioner ( 2009 )


William J. Creske and Charlene A. Creske v. Commissioner of Internal Revenue ( 1990 )


Amann v. Comm. IRS ( 1994 )


Stephen P. Wilfong v. United States ( 1993 )


James E. Redlark and Cheryl L. Redlark v. Commissioner ( 1996 )


Schmidt Baking Company, Inc. v. Commissioner ( 1996 )


Powers v. Commissioner ( 1993 )


Vines v. Comm'r ( 2006 )


Gwendolyn A. Ewing v. Commissioner ( 2002 )


Charles C. Allen, III and Barbara N. Allen v. Commissioner ( 2002 )


Edward A. Robinson III and Diana R. Robinson v. Commissioner ( 2002 )


L.S. Vines v. Commissioner ( 2006 )


John F. And Tracy L. Barford, Marcus R. Messman, Davis W. Messman, and Stephen A. Messman v. Commissioner of Internal Revenue ( 1999 )