This opinion cited by 14 cases:

Nationalist Movement v. Commissioner , 37 F.3d 216 ( 1994 )


Sutherland v. Commissioner , 3 Employee Benefits Cas. (BNA) 1182 ( 1982 )


Gwendolyn A. Ewing v. Commissioner , 122 T.C. No. 2 ( 2004 )


Charles P. Stepnowski v. Commissioner , 124 T.C. No. 12 ( 2005 )


RSW Enters. v. Comm'r , 143 T.C. 401 ( 2014 )


RSW Enterprises, Inc. v. Commissioner , 143 T.C. No. 21 ( 2014 )


Robinette v. Comm'r , 123 T.C. 85 ( 2004 )


James M. Robinette v. Commissioner , 123 T.C. No. 5 ( 2004 )


Halliburton Co. v. Commissioner , 64 T.C.M. 710 ( 1992 )


Ewing v. Comm'r , 122 T.C. 32 ( 2004 )


Stepnowski v. Comm'r , 124 T.C. 198 ( 2005 )


Professional & Executive Leasing v. Commissioner , 89 T.C. 225 ( 1987 )


Stevens v. Commissioner , 49 T.C.M. 1261 ( 1985 )


Dr. Erol Bastug, Inc. v. Commissioner , 57 T.C.M. 562 ( 1989 )