This opinion cited by 32 cases:

Egan v. Commissioner , 91 T.C. 705 ( 1988 )


Sokol v. Commissioner , 92 T.C. 760 ( 1989 )


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


Brantley v. Commissioner , 70 T.C.M. 1430 ( 1995 )


Oak Knoll Cellar v. Commissioner , 68 T.C.M. 412 ( 1994 )


Morrow v. Commissioner , 69 T.C.M. 1669 ( 1995 )


Hursh v. Commissioner , 59 T.C.M. 339 ( 1990 )


Smith v. Commissioner , 60 T.C.M. 479 ( 1990 )


Huffman v. Commissioner , 61 T.C.M. 2289 ( 1991 )


Williams v. Commissioner , 74 T.C.M. 1333 ( 1997 )


O'Gorman v. Commissioner , 58 T.C.M. 1403 ( 1990 )


Whitesell v. Commissioner , 90 T.C. 702 ( 1988 )