This opinion cited by 7 cases:

ZHADANOV v. COMMISSIONER ( 2002 )


HAN v. COMMISSIONER ( 2002 )


Guyer v. Commissioner ( 1985 )


Jaques v. Commissioner ( 1989 )


Rosenbaum v. Commissioner ( 1983 )


St. Augustine Trawlers v. Commissioner ( 1992 )


Dietrick v. Commissioner ( 1988 )