This opinion cited by 11 cases:

Seggerman Farms Inc v. CIR , 308 F.3d 803 ( 2002 )


Estate Burton Kanter v. CIR ( 2003 )


SEGGERMAN FARMS, INC. v. COMMISSIONER , 81 T.C.M. 1543 ( 2001 )


McHan v. Commissioner , 71 T.C.M. 1724 ( 1996 )


Donald J. Peracchi Judith E. Peracchi v. Commissioner of Internal Revenue , 143 F.3d 487 ( 1998 )


Patricia A. Price v. Commissioner of Internal Revenue , 887 F.2d 959 ( 1989 )


Peracchi v. Commissioner , 71 T.C.M. 2830 ( 1996 )


Rollins v. Commissioner , 66 T.C.M. 1869 ( 1993 )


Bokum v. Commissioner , 94 T.C. 126 ( 1990 )


Hall v. Commissioner (In re Estate of Hall) , 71 T.C.M. 2276 ( 1996 )


Robertson v. Commissioner , 63 T.C.M. 1822 ( 1992 )