This opinion cited by 11 cases:

Cowan v. Comm'r , 92 T.C.M. 453 ( 2006 )


White v. Comm'r , 92 T.C.M. 446 ( 2006 )


Spencer Medical Associates. v. Commissioner , 155 F.3d 268 ( 1998 )


Walther v. Comm'r , 92 T.C.M. 432 ( 2006 )


Hoffman v. Comm'r , 92 T.C.M. 437 ( 2006 )


William A. Stewart v. Commissioner , 127 T.C. No. 8 ( 2006 )


McMaster v. Comm'r , 92 T.C.M. 443 ( 2006 )


Allan S. Haley Roberta J. Rowlands v. United States Internal Revenue Service , 5 F.3d 536 ( 1993 )


Golditch v. Comm'r , 92 T.C.M. 400 ( 2006 )


Rice v. Comm'r , 92 T.C.M. 397 ( 2006 )


Sprenger v. Comm'r , 92 T.C.M. 434 ( 2006 )