This opinion cited by 101 cases:

Stein v. Commissioner , 60 T.C.M. 211 ( 1990 )


Fox v. Commissioner , 65 T.C.M. 3009 ( 1993 )


Knoff , 64 T.C.M. 1136 ( 1992 )


Johnston v. Commissioner , 56 T.C.M. 520 ( 1988 )


Sam Goldberger, Inc. v. Commissioner , 88 T.C. 1532 ( 1987 )


Eli Lilly & Co. v. Commissioner , 84 T.C. 996 ( 1985 )


Myco Indus. v. Commissioner , 98 T.C. 270 ( 1992 )


Christensen v. United States , 733 F. Supp. 844 ( 1990 )


Cal-Farm Insurance v. United States , 647 F. Supp. 1083 ( 1986 )


Keefover v. Commissioner , 65 T.C.M. 2999 ( 1993 )


Weitz v. Commissioner , 56 T.C.M. 1422 ( 1989 )


Schaeffer v. Commissioner , 67 T.C.M. 2989 ( 1994 )


Matthews v. Comm'r , 95 T.C.M. 1486 ( 2008 )


Kramer v. Commissioner , 58 T.C.M. 398 ( 1989 )


Egly v. Commissioner , 55 T.C.M. 877 ( 1988 )


Clark v. Commissioner , 58 T.C.M. 600 ( 1989 )


Bryant v. Commissioner , 58 T.C.M. 235 ( 1989 )


Patton v. Commissioner , 68 T.C.M. 1207 ( 1994 )


Southeastern Mail Transport, Inc. v. Commissioner , 53 T.C.M. 217 ( 1987 )


Cheshire v. Commissioner , 115 T.C. 183 ( 2000 )