This opinion cited by 22 cases:

Stringer v. Commissioner ( 1985 )


Smith v. Commissioner ( 1988 )


Douglas M. Hart v. Commissioner of Internal Revenue ( 1984 )


Paul E. Ducommun and Shirley D. Ducommun v. Commissioner of Internal Revenue ( 1983 )


Vincent Farrell, Jr. And Clotilde Farrell v. Commissioner of Internal Revenue ( 1998 )


Gillespie v. Commissioner ( 1983 )


Gehrau v. Commissioner ( 1994 )


Swingler v. Commissioner ( 1990 )


Murmes v. Commissioner ( 1983 )


Pettit v. Commissioner ( 1984 )


Burton v. Commissioner ( 1984 )


Chalmeta v. Commissioner ( 1982 )


Schauer v. Commissioner ( 1987 )


Romano v. Commissioner ( 1984 )


Gaar v. Commissioner ( 1981 )


Wedeking v. Commissioner ( 1984 )


Kuever v. Commissioner ( 1983 )


Farley v. Commissioner ( 1981 )


Sibla v. Commissioner ( 1982 )


Riehle v. Commissioner ( 1982 )