This opinion cited by 12 cases:

Russo v. Commissioner ( 1992 )


Krumhorn v. Comm'r ( 1994 )


charles-s-lerman-and-barbara-lerman-cross-appellants-at-no-90-1835-at ( 1991 )


Heltzer v. Commissioner ( 1991 )


Thurner v. Commissioner ( 1990 )


Stoller v. Commissioner ( 1990 )


Hemmings v. Commissioner ( 1997 )


Seykota v. Commissioner ( 1991 )


Johnson v. Commissioner ( 1992 )


Cullifer v. Comm'r ( 2014 )


Leema Enters., Inc. v. Commissioner ( 1999 )


Bealor v. Commissioner ( 1996 )