This opinion cited by 29 cases:

RANKIN v. COMMISSIONER , 72 T.C.M. 289 ( 1996 )


Woods v. Commissioner , 92 T.C. 776 ( 1989 )


885 Inv. Co. v. Commissioner , 95 T.C. 156 ( 1990 )


LeFever v. Commissioner , 103 T.C. 525 ( 1994 )


Kristine A. Cluck v. Commissioner , 105 T.C. No. 21 ( 1995 )


Pelton & Gunther v. Commissioner , 78 T.C.M. 578 ( 1999 )


Alling v. Commissioner , 102 T.C. 323 ( 1994 )


Estate of Mueller v. Comm'r , 101 T.C. 551 ( 1993 )


Coastal Petroleum Refiners, Inc. v. Commissioner , 94 T.C. 685 ( 1990 )


Hughes & Luce, L.L.P. v. Commissioner , 70 F.3d 16 ( 1995 )


Hollen v. Commissioner , 79 T.C.M. 1719 ( 2000 )


Janis v. Comm'r , 87 T.C.M. 1322 ( 2004 )


Estate of Hilda Ashman v. Commissioner of Internal Revenue , 231 F.3d 541 ( 2000 )


Estate of Posner v. Comm'r , 87 T.C.M. 1288 ( 2004 )


Cluck v. Commissioner , 105 T.C. 324 ( 1995 )


Gmelin v. Commissioner , 55 T.C.M. 1410 ( 1988 )


Hughes & Luce, L.L.P. v. Commissioner , 68 T.C.M. 1169 ( 1994 )


GREENE v. COMMISSIONER , 63 T.C.M. 2665 ( 1992 )


Johnson v. Commissioner , 65 T.C.M. 2465 ( 1993 )


McCulloch Corp. v. Commissioner , 48 T.C.M. 802 ( 1984 )