This opinion cited by 18 cases:

Powell v. Commissioner , 581 F.3d 1267 ( 2009 )


Cox v. Commissioner , 68 F.3d 128 ( 1995 )


In Re AJ Lane & Co., Inc. , 133 B.R. 264 ( 1991 )


Central Pa. Sav. Ass'n & Subsidiaries v. Commissioner , 71 T.C.M. 2724 ( 1996 )


Keenan v. Commissioner , 76 T.C.M. 748 ( 1998 )


2925 Briarpark, Ltd. v. Commissioner , 163 F.3d 313 ( 1999 )


TIETIG v. COMMISSIONER , 82 T.C.M. 304 ( 2001 )


Washington-Oglesby v. Commissioner , 66 T.C.M. 365 ( 1993 )


Ferguson v. Commissioner , 67 T.C.M. 2434 ( 1994 )


Estate of Street v. Commissioner , 68 T.C.M. 1213 ( 1994 )


Great Plains Gasification Assocs. v. Comm'r , 92 T.C.M. 534 ( 2006 )


Yoo Han & Co. v. Commissioner , 62 T.C.M. 83 ( 1991 )


Cox v. Commissioner , 67 T.C.M. 2809 ( 1994 )


Krzepina v. Commissioner , 66 T.C.M. 360 ( 1993 )


Emmons v. Commissioner , 75 T.C.M. 2275 ( 1998 )


Aizawa v. Commissioner , 99 T.C. 197 ( 1992 )


Wicker v. Commissioner , 66 T.C.M. 757 ( 1993 )


Webb v. Comm'r , 70 T.C.M. 957 ( 1995 )