This opinion cited by 31 cases:

Michael L. Rintoul v. Commissioner Internal Revenue Service , 15 F.3d 1088 ( 1994 )


Borchers v. Commissioner , 95 T.C. 82 ( 1990 )


Stephen B. McEachron and Mary Jane McEachron v. Commissioner of Internal Revenue , 873 F.2d 176 ( 1988 )


August J. Hauptli, Jr., and Barbara Hauptli v. Commissioner of Internal Revenue , 951 F.2d 1193 ( 1991 )


Pantaleon Kolchev v. Commissioner of Internal Revenue Service , 46 F.3d 1142 ( 1995 )


Keith James Ponthieux v. Commissioner of Internal Revenue Service , 46 F.3d 1144 ( 1995 )


Northern California Small Business Assistants Inc. v. Commissioner , 153 T.C. No. 4 ( 2019 )


Northern California Small Business Assistants Inc. v. Commissioner , 153 T.C. No. 4 ( 2019 )


Albert E. Schumacher and Eunice A. Schumacher v. The United States of America , 931 F.2d 650 ( 1991 )


Segel v. Commissioner , 89 T.C. 816 ( 1987 )


Pohl v. Commissioner , 59 T.C.M. 887 ( 1990 )


Rackstraw v. Commissioner , 56 T.C.M. 1506 ( 1989 )


Barrenechea v. Commissioner , 60 T.C.M. 638 ( 1990 )


Hoisington v. Commissioner , 48 T.C.M. 556 ( 1984 )


Notter v. Commissioner , 50 T.C.M. 1400 ( 1985 )


Glickman v. Commissioner , 63 T.C.M. 1712 ( 1992 )


Connor v. Commissioner , 53 T.C.M. 724 ( 1987 )


Mullins v. Commissioner , 56 T.C.M. 1557 ( 1989 )


Paul W. Thielking, O.D., P.C. v. Commissioner , 53 T.C.M. 746 ( 1987 )


Phillips v. Commissioner , 63 T.C.M. 2517 ( 1992 )