This opinion cited by 71 cases:

House v. Commissioner , 69 T.C.M. 2005 ( 1995 )


Garvey v. Commissioner , 66 T.C.M. 355 ( 1993 )


Robertson v. Commissioner , 63 T.C.M. 1822 ( 1992 )


Lax v. Commissioner , 68 T.C.M. 115 ( 1994 )


Justi v. Commissioner , 68 T.C.M. 717 ( 1994 )


Sorensen v. Commissioner , 67 T.C.M. 2721 ( 1994 )


Silverman v. Commissioner , 67 T.C.M. 2631 ( 1994 )


Smith v. Comm'r , 98 T.C.M. 349 ( 2009 )


Thomason v. Commissioner , 68 T.C.M. 517 ( 1994 )


Langberg v. Commissioner , 67 T.C.M. 2981 ( 1994 )


Anthony v. Commissioner , 63 T.C.M. 2294 ( 1992 )