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 )