This opinion cited by 19 cases:

Hudson v. Commissioner , 103 T.C. 90 ( 1994 )


Taube v. Commissioner , 88 T.C. 464 ( 1987 )


Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal Revenue , 832 F.2d 403 ( 1987 )


Cleo Beatrice Baxter and Albert N. Baxter v. Commissioner of Internal Revenue Service , 816 F.2d 493 ( 1987 )


Sleiman v. Comr. of IRS , 187 F.3d 1352 ( 1999 )


Donald R. Golan & Sheila E. Golan v. Commissioner , 2018 T.C. Memo. 76 ( 2018 )


Tanner v. Commissioner , 63 T.C.M. 2819 ( 1992 )


Fortin v. Commissioner , 57 T.C.M. 1017 ( 1989 )


Pacific Sound Prod. Ltd. Partnership v. Commissioner , 65 T.C.M. 2898 ( 1993 )


Webber v. Commissioner , 64 T.C.M. 1336 ( 1992 )


California Ridge Wind Energy v. United States ( 2020 )


Boyer , 64 T.C.M. 1570 ( 1992 )


Noonan v. Commissioner , 52 T.C.M. 534 ( 1986 )


Rasmussen v. Commissioner , 63 T.C.M. 2710 ( 1992 )


Van Duzer v. Commissioner , 61 T.C.M. 2791 ( 1991 )


Prussin v. Commissioner , 59 T.C.M. 828 ( 1990 )


Mulderig v. Commissioner , 67 T.C.M. 2474 ( 1994 )


A. Ross Winans Grantor Trust v. Commissioner , 58 T.C.M. 884 ( 1989 )


Bealor v. Commissioner , 72 T.C.M. 730 ( 1996 )