This opinion cited by 22 cases:

Whalley v. Commissioner , 72 T.C.M. 1422 ( 1996 )


MORRIS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 110 ( 2001 )


Bresgal v. Brock , 637 F. Supp. 271 ( 1985 )


Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue Service , 867 F.2d 495 ( 1988 )


John Meiers and Sally Meiers v. Commissioner of the Internal Revenue , 782 F.2d 75 ( 1986 )


Natural Resources Defense Council v. United States Environmental Protection Agency , 915 F.2d 1314 ( 1990 )


Children's Hospital and Health Center, a Washington Corporation v. S. Kimberly Belshe, Director, California Department of Health Services , 188 F.3d 1090 ( 1999 )


Hamacher v. Commissioner , 94 T.C. 348 ( 1990 )


Flint v. State of Cal. , 594 F. Supp. 443 ( 1984 )


Catholic Social Services, Inc. v. Meese , 664 F. Supp. 1378 ( 1987 )


Lewis v. Hegstrom , 581 F. Supp. 183 ( 1983 )


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


Blue Lake Rancheria v. United States , 653 F.3d 1112 ( 2011 )


Sternberg v. Commissioner , 48 T.C.M. 965 ( 1984 )


Harris v. Commissioner , 46 T.C.M. 1130 ( 1983 )


Uphus v. Commissioner , 67 T.C.M. 2229 ( 1994 )


Wedemeyer v. Commissioner , 59 T.C.M. 1022 ( 1990 )


Doviak v. Commissioner , 48 T.C.M. 957 ( 1984 )


Hefti v. Commissioner , 54 T.C.M. 1555 ( 1988 )


Cao v. Commissioner , 67 T.C.M. 2171 ( 1994 )