This opinion cited by 108 cases:

Steines v. Commissioner , 62 T.C.M. 1331 ( 1991 )


Cline v. Commissioner , 43 T.C.M. 436 ( 1982 )


Mary Helen Coal Corp. v. Hudson , 235 F.3d 207 ( 2000 )


mary-helen-coal-corporation-a-virginia-corporation-v-marty-d-hudson , 235 F.3d 207 ( 2000 )


United States v. Stanley Grumka , 728 F.2d 794 ( 1984 )


Shafer v. Commissioner , 49 T.C.M. 1122 ( 1985 )


Howarth v. Commissioner , 42 T.C.M. 536 ( 1981 )


Brison v. Commissioner , 45 T.C.M. 784 ( 1983 )


Schroeder v. Commissioner , 52 T.C.M. 1163 ( 1986 )


Lee v. Commissioner , 51 T.C.M. 1438 ( 1986 )


Husher v. Commissioner , 51 T.C.M. 1160 ( 1986 )


Cooper v. United States , 123 Fed. Cl. 226 ( 2015 )


Schroeder v. Commissioner , 52 T.C.M. 5 ( 1986 )


Schroeder v. Commissioner , 52 T.C.M. 620 ( 1986 )


Ammen v. Commissioner , 44 T.C.M. 875 ( 1982 )


Horner v. Commissioner , 50 T.C.M. 285 ( 1985 )


Shand v. Commissioner , 50 T.C.M. 96 ( 1985 )


Peter E. Hendrickson & Doreen M. Hendrickson v. Commissioner , 2019 T.C. Memo. 10 ( 2019 )


Peter E. Hendrickson & Doreen M. Hendrickson v. Commissioner , 2019 T.C. Memo. 10 ( 2019 )


Miller v. United States , 577 F. Supp. 980 ( 1984 )