This opinion cited by 16 cases:

Rice's Toyota World, Inc. v. Commissioner , 81 T.C. 184 ( 1983 )


Elliott v. Commissioner , 84 T.C. 227 ( 1985 )


Ferrell v. Commissioner , 90 T.C. 1154 ( 1988 )


In the Matter of Zandal Hoskins and Debra A. Hoskins, Debtors-Appellees. Appeal of Nbd Bank, N.A , 102 F.3d 311 ( 1996 )


In Re Marriage of Crosetto , 1 P.3d 1180 ( 2000 )


phillip-c-goldstick-and-joseph-w-smith-individually-and-on-behalf-of , 788 F.2d 456 ( 1986 )


Youngs, C., James v. Old Ben Coal Company ( 2001 )


Grudzina v. NM YOUTH DIAGNOSTIC & DEVELOP. , 104 N.M. 576 ( 1986 )


TRUE v. United States , 190 F.3d 1165 ( 1999 )


Zand v. Comr. of IRS , 143 F.3d 1393 ( 1998 )


C. James Youngs v. Old Ben Coal Company , 243 F.3d 387 ( 2001 )


Nixon v. Commissioner , 53 T.C.M. 1251 ( 1987 )


Boyer , 64 T.C.M. 1570 ( 1992 )


Milbrew, Inc. v. Commissioner , 48 T.C.M. 1485 ( 1984 )


Zand v. Commissioner , 71 T.C.M. 1758 ( 1996 )


Associated Dentists v. Commissioner , 76 T.C.M. 245 ( 1998 )