This opinion cited by 84 cases:

Morrissey v. Commissioner , 58 T.C.M. 859 ( 1989 )


HGA Cinema Trust v. Commissioner , 57 T.C.M. 1066 ( 1989 )


Green v. Commissioner , 57 T.C.M. 1333 ( 1989 )


Pritchett v. Comm'r , 56 T.C.M. 1070 ( 1989 )


Demann v. Commissioner , 65 T.C.M. 2614 ( 1993 )


Barr v. Commissioner , 56 T.C.M. 1255 ( 1989 )


Wilson v. Commissioner , 57 T.C.M. 576 ( 1989 )


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


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


Coggin v. Commissioner , 65 T.C.M. 2623 ( 1993 )


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


Johnson v. Commissioner , 62 T.C.M. 254 ( 1991 )


Brady v. Commissioner , 60 T.C.M. 1415 ( 1990 )


Wakefield v. Commissioner , 70 T.C.M. 79 ( 1995 )


Gerhart v. Commissioner , 61 T.C.M. 1745 ( 1991 )


Baughman v. Commissioner , 56 T.C.M. 1222 ( 1989 )


Persson v. Commissioner , 58 T.C.M. 409 ( 1989 )


Rhodes v. Commissioner , 68 T.C.M. 79 ( 1994 )


Wall v. Commissioner , 62 T.C.M. 1425 ( 1991 )


Davis v. Commissioner , 58 T.C.M. 650 ( 1989 )