This opinion cited by 32 cases:
Lizzie W. Calloway v. Commissioner of IRS , 691 F.3d 1315 ( 2012 )
Fla. Progress Corp. v. Comm'r , 114 T.C. 587 ( 2000 )
Costello v. Commissioner , 50 T.C.M. 1463 ( 1985 )
Moorefield v. Commissioner , 71 T.C.M. 2296 ( 1996 )
Ahadpour v. Commissioner , 77 T.C.M. 1210 ( 1999 )
Ferydoun Ahadpour, a.k.a F. Ahadpour and Doris Ahadpour v. Commissioner , 1999 T.C. Memo. 9 ( 1999 )
Florida Progress Corporation and Subsidiaries v. Commissioner , 114 T.C. No. 36 ( 2000 )
Hamlett v. Comm'r , 87 T.C.M. 1129 ( 2004 )
Estate of Durkin v. Commissioner , 99 T.C. 561 ( 1992 )
Hawkins v. Commissioner , 60 T.C.M. 56 ( 1990 )
Golub v. Commissioner , 78 T.C.M. 367 ( 1999 )
Humphrey v. Commissioner , 69 T.C.M. 2103 ( 1995 )
Warden v. Commissioner , 69 T.C.M. 2432 ( 1995 )
Krakowski v. Commissioner , 65 T.C.M. 2969 ( 1993 )
Hutcheson v. Commissioner , 71 T.C.M. 2425 ( 1996 )
Continental Illinois Corp. v. Commissioner , 58 T.C.M. 790 ( 1989 )
Professional Ins. Agents v. Commissioner , 78 T.C. 246 ( 1982 )
Nordberg v. Commissioner , 79 T.C. 655 ( 1982 )
Church of Scientology v. Commissioner , 83 T.C. 381 ( 1984 )
Illinois Power Co. v. Commissioner , 83 T.C. 842 ( 1984 )