This opinion cited by 13 cases:

Keller v. Department of Revenue , 9 Or. Tax 67 ( 1981 )


Lord v. Commissioner , 60 T.C. 199 ( 1973 )


Baffin Land Corp. v. MONTICELLO MOT. INN., INC. , 70 Wash. 2d 893 ( 1967 )


Aetna Life Insurance v. Boober , 56 Wash. App. 567 ( 1990 )


Peters v. Skalman , 27 Wash. App. 247 ( 1980 )


Seizer v. Sessions , 940 P.2d 261 ( 1997 )


In Re Diafos , 37 P.3d 304 ( 2001 )


Reckart v. Avra Valley Air, Inc. , 19 Ariz. App. 538 ( 1973 )


Seizer v. Sessions , 82 Wash. App. 87 ( 1996 )


Goode v. Martinis , 58 Wash. 2d 229 ( 1961 )


In Re Estate of Nikiporez , 19 Wash. App. 231 ( 1978 )


Kamins v. Commissioner , 54 T.C. 977 ( 1970 )


Hertel v. Commissioner , 37 T.C.M. 1431 ( 1978 )