This opinion cited by 101 cases:
Abrams v. Commissioner , 84 T.C. 1308 ( 1985 )
Escrow Connection v. Commissioner , 73 T.C.M. 1705 ( 1997 )
MCGRATH v. COMMISSIONER , 84 T.C.M. 238 ( 2002 )
Moore v. Comm'r , 93 T.C.M. 1228 ( 2007 )
Bergersen v. Commissioner , 70 T.C.M. 568 ( 1995 )
Perryman v. Commissioner , 55 T.C.M. 1588 ( 1988 )
Peter Knappe v. United States , 713 F.3d 1164 ( 2013 )
Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal Revenue , 787 F.2d 1541 ( 1986 )
J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue Service , 802 F.2d 365 ( 1986 )
Hamlett v. Comm'r , 87 T.C.M. 1129 ( 2004 )
Watson v. Comm'r , 93 T.C.M. 1332 ( 2007 )
Janus v. Commissioner , 71 T.C.M. 2845 ( 1996 )
CANNON v. COMMISSIONER , 82 T.C.M. 851 ( 2001 )
CURTIS v. COMMISSIONER , 82 T.C.M. 943 ( 2001 )
Dhl Corp. v. Comm'r , 76 T.C.M. 1122 ( 1998 )
Kavoosi v. Commissioner , 51 T.C.M. 993 ( 1986 )
A. Ross Winans Grantor Trust v. Commissioner , 58 T.C.M. 884 ( 1989 )
Morrison v. Commissioner , 53 T.C.M. 251 ( 1987 )
Rio Grande Holding v. Commissioner , 67 T.C.M. 3022 ( 1994 )
Libutti v. Comm'r , 50 T.C.M. 241 ( 1985 )