This opinion cited by 10 cases:

Lozon v. Commissioner , 74 T.C.M. 1315 ( 1997 )


Analog Devices v. Comm'r , 2016 U.S. Tax Ct. LEXIS 32 ( 2016 )


Abernathy v. United States (In Re Abernathy) , 1993 Bankr. LEXIS 1671 ( 1993 )


James H. Swanson and Josephine A. Swanson v. Commissioner , 106 T.C. No. 3 ( 1996 )


Beaver Bolt v. Commissioner , 73 T.C.M. 1827 ( 1997 )


Robert T. Cozean v. Commissioner , 109 T.C. No. 10 ( 1997 )


Galedrige Constr. v. Commissioner , 74 T.C.M. 1055 ( 1997 )


Austin v. Commissioner , 73 T.C.M. 2470 ( 1997 )


Sicard v. Commissioner , 72 T.C.M. 1082 ( 1996 )


Eifert v. Commissioner , 73 T.C.M. 2736 ( 1997 )