This opinion cited by 14 cases:
DePlano v. Commissioner , 76 T.C.M. 316 ( 1998 )
Estate of Woodward v. Commissioner , 70 T.C.M. 1146 ( 1995 )
William A. Davis, II Judith Ann Oakley-Davis v. Commissioner Internal Revenue Service , 15 F.3d 1084 ( 1993 )
Buck v. Commissioner , 73 T.C.M. 2630 ( 1997 )
Upchurch v. Commissioner , 72 T.C.M. 793 ( 1996 )
Richard Dejean v. United States , 57 F.3d 1076 ( 1995 )
Richard F. Dejean v. Commissioner of Internal Revenue , 122 F.3d 1070 ( 1997 )
Paxson v. Commissioner , 68 T.C.M. 941 ( 1994 )
Turner v. Commissioner , 70 T.C.M. 289 ( 1995 )
Saratoga Assocs. v. Commissioner , 69 T.C.M. 1932 ( 1995 )
Lucas v. Commissioner , 70 T.C.M. 191 ( 1995 )
Poplar v. Commissioner , 70 T.C.M. 168 ( 1995 )
Engler v. Commissioner , 70 T.C.M. 172 ( 1995 )
Maminga v. Commissioner , 70 T.C.M. 277 ( 1995 )