This opinion cited by 12 cases:

Joseph A. Roccaforte, Jr. And Sandra F. Roccaforte, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 708 F.2d 986 ( 1983 )


Hall v. Commissioner , 71 T.C.M. 1869 ( 1996 )


Moye v. Commissioner , 74 T.C.M. 1397 ( 1997 )


Stover v. Commissioner , 48 T.C.M. 1400 ( 1984 )


K & K Veterinary Supply, Inc. v. Commissioner , 2013 T.C. Memo. 84 ( 2013 )


K & K Veterinary Supply, Inc. v. Comm'r , 105 T.C.M. 1522 ( 2013 )


In Re Barry , 48 B.R. 600 ( 1985 )


Cane Creek Sportsman's Club v. Commissioner , 76 T.C.M. 509 ( 1998 )


Lillis v. Commissioner , 45 T.C.M. 1000 ( 1983 )


Ourisman v. Commissioner , 82 T.C. 171 ( 1984 )


Lawson v. Comm'r , 2004 Tax Ct. Summary LEXIS 71 ( 2004 )


White's Ferry v. Commissioner , 66 T.C.M. 1855 ( 1993 )