This opinion cited by 84 cases:

McAlister v. Commissioner , 57 T.C.M. 166 ( 1989 )


Davis v. Commissioner , 58 T.C.M. 777 ( 1989 )


McCune v. Commissioner , 56 T.C.M. 562 ( 1988 )


Daley v. Commissioner , 62 T.C.M. 1197 ( 1991 )


Schell v. Commissioner , 67 T.C.M. 2692 ( 1994 )


Avers v. Commissioner , 55 T.C.M. 678 ( 1988 )


Valley Natural Fuels v. Commissioner , 62 T.C.M. 229 ( 1991 )


Hunt v. Commissioner , 58 T.C.M. 965 ( 1989 )


CMA Consol., Inc. v. Comm'r , 89 T.C.M. 701 ( 2005 )


MANNING v. COMMISSIONER , 65 T.C.M. 2221 ( 1993 )


Donahue v. Commissioner , 61 T.C.M. 2460 ( 1991 )


Eisenberg v. Commissioner , 69 T.C.M. 2446 ( 1995 )


Marshall v. Commissioner , 56 T.C.M. 618 ( 1988 )


Jonathan T. Bromwell & Assocs. v. Commissioner , 66 T.C.M. 799 ( 1993 )


Fine v. Commissioner , 69 T.C.M. 2652 ( 1995 )


Norfolk Southern Corp. v. Commissioner , 104 T.C. 13 ( 1995 )


Kretschmer v. Commissioner , 57 T.C.M. 441 ( 1989 )


Universal Research & Dev. Partnership No. 1 v. Commissioner , 62 T.C.M. 661 ( 1991 )


Fritz v. Commissioner , 61 T.C.M. 2427 ( 1991 )


Epic Assocs. 84-Iii v. Comm'r , 81 T.C.M. 1311 ( 2001 )