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 )