This opinion cited by 39 cases:

Odd v. Commissioner , 47 T.C.M. 1483 ( 1984 )


Davis v. Commissioner , 81 T.C. 806 ( 1983 )


Church of Ethereal Joy v. Commissioner , 83 T.C. 20 ( 1984 )


Universal Life Church, Inc. (Full Circle) v. Commissioner , 83 T.C. 292 ( 1984 )


Church of Scientology v. Commissioner , 83 T.C. 381 ( 1984 )


The Church of Eternal Life & Liberty, Inc. v. Commissioner , 86 T.C. 916 ( 1986 )


New Concordia Bible Church v. Commissioner , 49 T.C.M. 176 ( 1984 )


Pauli v. Comm'r , 49 T.C.M. 42 ( 1984 )


Schilberg v. Commissioner , 44 T.C.M. 148 ( 1982 )


Church of Modern Enlightenment v. Commissioner , 55 T.C.M. 1304 ( 1988 )


Mustain v. Commissioner , 45 T.C.M. 153 ( 1982 )


Nationalist Found. v. Commissioner , 80 T.C.M. 507 ( 2000 )


Bethel Conservative Mennonite Church v. Commissioner , 80 T.C. 352 ( 1983 )


Nationalist Movement v. Commissioner , 102 T.C. 558 ( 1994 )


Johnson v. Commissioner , 47 T.C.M. 1418 ( 1984 )


Universal Church of Jesus Christ, Inc. v. Commissioner , 55 T.C.M. 144 ( 1988 )


Council for Educ. v. Comm'r , 106 T.C.M. 669 ( 2013 )


Owens v. Commissioner , 45 T.C.M. 156 ( 1982 )


Rameses Sch. v. Comm'r , 93 T.C.M. 1092 ( 2007 )