This opinion cited by 52 cases:

Favret v. United States , 341 F. Supp. 2d 613 ( 2004 )


Walker v. Cadle Co. (In Re Walker) , 168 B.R. 114 ( 1994 )


Wade v. United States , 865 F. Supp. 216 ( 1994 )


United States v. Yochum (In Re Yochum) , 156 B.R. 816 ( 1993 )


Reinhardt v. Commissioner , 69 T.C.M. 1954 ( 1995 )


Eldridge v. Commissioner , 71 T.C.M. 1980 ( 1996 )


Brennan v. Commissioner , 73 T.C.M. 1904 ( 1997 )


Robert T. Cozean v. Commissioner , 109 T.C. No. 10 ( 1997 )


National Indus. Investors v. Commissioner , 72 T.C.M. 667 ( 1996 )


Fite v. Commissioner , 67 T.C.M. 2794 ( 1994 )


Jasienski v. Commissioner , 66 T.C.M. 848 ( 1993 )


Harris v. Commissioner , 65 T.C.M. 2779 ( 1993 )


Moody v. Commissioner , 70 T.C.M. 678 ( 1995 )


Harrison v. Commissioner , 69 T.C.M. 3060 ( 1995 )


Boca Constr. v. Commissioner , 70 T.C.M. 1268 ( 1995 )


Windsor Prod. Corp. v. Commissioner , 70 T.C.M. 1399 ( 1995 )


OWENS v. COMMISSIONER , 84 T.C.M. 419 ( 2002 )


Fair v. Commissioner , 68 T.C.M. 1371 ( 1994 )


Beaver Bolt v. Commissioner , 73 T.C.M. 1827 ( 1997 )


Bouterie v. Commissioner , 66 T.C.M. 1203 ( 1993 )