This opinion cited by 9 cases:
RICHARDS ASSET MGMT. TRUST v. COMMISSIONER , 84 T.C.M. 229 ( 2002 )
Brenner v. Commissioner , 62 T.C. 878 ( 1974 )
Law Office of John H. Eggertsen P.C. v. Comm'r , 143 T.C. 265 ( 2014 )
Gordon v. Commissioner , 74 T.C.M. 657 ( 1997 )
Law Office of John H. Eggertsen P.C. v. Commissioner , 143 T.C. No. 13 ( 2014 )
Rockwell v. Commissioner , 31 T.C.M. 596 ( 1972 )
HERBST ASSET MGMT. TRUST v. COMMISSIONER , 84 T.C.M. 239 ( 2002 )
Transp. Labor Contract/Leasing, Inc. v. Comm'r , 90 T.C.M. 42 ( 2005 )
Van Bibber v. Commissioner , 50 T.C.M. 401 ( 1985 )