This opinion cited by 26 cases:

Roger M. Dolese and Susan B. Dolese v. Commissioner of Internal Revenue , 811 F.2d 543 ( 1987 )


gary-a-sargent-and-janice-b-sargent-v-commissioner-of-internal-revenue , 929 F.2d 1252 ( 1991 )


Theodore Souris, P.C. v. Commissioner , 72 T.C.M. 830 ( 1996 )


Estate of Foster v. Commissioner , 56 T.C.M. 163 ( 1988 )


Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )


Katz v. Comm'r , 83 T.C.M. 1629 ( 2002 )


Fleischer v. Comm'r , 112 T.C.M. 723 ( 2016 )


Zajaczkowski v. Commissioner , 60 T.C.M. 842 ( 1990 )


Evatt v. Commissioner , 63 T.C.M. 3194 ( 1992 )


Schneer v. Commissioner , 97 T.C. 643 ( 1991 )


Leavell v. Commissioner , 104 T.C. 140 ( 1995 )


Gordon , 65 T.C.M. 1721 ( 1993 )


Vance v. Commissioner , 56 T.C.M. 1408 ( 1989 )


McEneany v. Commissioner , 52 T.C.M. 366 ( 1986 )


Isom v. Commissioner , 70 T.C.M. 376 ( 1995 )


Haag v. Commissioner , 88 T.C. 604 ( 1987 )


Sargent v. Commissioner , 93 T.C. 572 ( 1989 )


Dolese v. Commissioner , 82 T.C. 830 ( 1984 )


Schuster v. Commissioner , 84 T.C. 764 ( 1985 )


Bagley v. Commissioner , 85 T.C. 663 ( 1985 )