This opinion cited by 32 cases:

Mangrum v. Commissioner , 47 T.C.M. 1273 ( 1984 )


Stevenson v. Commissioner , 41 T.C.M. 1121 ( 1981 )


Moore v. Commissioner , 44 T.C.M. 181 ( 1982 )


Baylis v. Commissioner , 43 T.C.M. 276 ( 1982 )


Hayes v. Commissioner , 40 T.C.M. 946 ( 1980 )


Wolfrum v. Commissioner , 62 T.C.M. 388 ( 1991 )


Flournoy v. Commissioner , 42 T.C.M. 723 ( 1981 )


Treadway v. Commissioner , 47 T.C.M. 1375 ( 1984 )


Frank T. Olsen and Lois E. Olsen v. Commissioner of Internal Revenue , 709 F.2d 278 ( 1983 )


Liberty University, Inc. v. Jacob Lew , 733 F.3d 72 ( 2013 )


Jaggard v. Commissioner , 76 T.C. 222 ( 1981 )


Gregg v. Commissioner , 50 T.C.M. 1406 ( 1985 )