This opinion cited by 18 cases:

Marcor, Inc. v. Commissioner , 89 T.C. 181 ( 1987 )


Estate of Levitt v. Commissioner , 95 T.C. 289 ( 1990 )


Citibank, N.A. v. Transamerica Commerical Finance Corp. (In Re Sun Runner Marine, Inc.) , 1990 Bankr. LEXIS 1729 ( 1990 )


Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal Revenue , 730 F.2d 1245 ( 1984 )


Clark v. Kazi (In Re Kazi) , 1991 Bankr. LEXIS 494 ( 1991 )


In Re Sun Runner Marine, Inc., D/B/A Sun Runner Yachts, Debtor. Transamerica Commercial Finance Corporation v. Citibank, N.A. , 945 F.2d 1089 ( 1991 )


Maynard v. Commissioner , 50 T.C.M. 655 ( 1985 )


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


Wood v. Commissioner , 61 T.C.M. 2571 ( 1991 )


Miyamoto v. Commissioner , 51 T.C.M. 1550 ( 1986 )


Hunter v. Commissioner , 50 T.C.M. 67 ( 1985 )


Hannaman v. Commissioner , 61 T.C.M. 2067 ( 1991 )


McNamara v. Commissioner , 55 T.C.M. 401 ( 1988 )


Doctors Hosp. Real Estate v. Commissioner , 67 T.C.M. 2591 ( 1994 )


McNamara v. Commissioner , 51 T.C.M. 1464 ( 1986 )


Sutow v. Commissioner , 64 T.C.M. 537 ( 1992 )


Egizii v. Commissioner , 86 T.C. 450 ( 1986 )


Borgic v. Commissioner , 86 T.C. 643 ( 1986 )