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 )