This opinion cited by 45 cases:

Shih-Hsieh v. Commissioner , 52 T.C.M. 881 ( 1986 )


Newman , 64 T.C.M. 1265 ( 1992 )


Lane v. Commissioner , 51 T.C.M. 1502 ( 1986 )


Rosenbaum v. Commissioner , 45 T.C.M. 825 ( 1983 )


Ludwig v. Commissioner , 47 T.C.M. 287 ( 1983 )


Mengarelli v. Comm'r , 47 T.C.M. 1473 ( 1984 )


Gallucci v. Commissioner , 64 T.C.M. 347 ( 1992 )


Montano v. Commissioner , 51 T.C.M. 1003 ( 1986 )


Tucker v. Commissioner , 46 T.C.M. 928 ( 1983 )


Votsis v. Commissioner , 55 T.C.M. 175 ( 1988 )


Robinson v. Commissioner , 52 T.C.M. 211 ( 1986 )


Coastal Expanded Metal Co. v. Commissioner , 55 T.C.M. 101 ( 1988 )


Mock v. Commissioner , 54 T.C.M. 37 ( 1987 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


Le Fay v. Commissioner , 44 T.C.M. 582 ( 1982 )


Brown v. Commissioner , 61 T.C.M. 2543 ( 1991 )


Cooper v. Commissioner , 54 T.C.M. 334 ( 1987 )


Ballard v. Commissioner , 44 T.C.M. 829 ( 1982 )


Meredith v. Commissioner , 49 T.C.M. 1161 ( 1985 )


Fowler v. Commissioner , 53 T.C.M. 373 ( 1987 )