This opinion cited by 36 cases:

Howard I. Lukens v. Commissioner of Internal Revenue , 945 F.2d 92 ( 1991 )


Arevalo v. Commissioner , 469 F.3d 436 ( 2006 )


Frederick H. Prince and Diana C. Prince v. Commissioner of Internal Revenue , 937 F.2d 610 ( 1991 )


Drl Enterprises, Incorporated v. United States , 25 F.3d 470 ( 1994 )


Hga Cinema Trust, Burton W. Kanter, Trustee v. Commissioner of Internal Revenue , 950 F.2d 1357 ( 1991 )


Joseph Sita v. CIR ( 2009 )


Seismic Support Servs. v. Comm'r , 107 T.C.M. 1405 ( 2014 )


Hoskins v. Comm'r , 105 T.C.M. 1242 ( 2013 )


Evans v. Commissioner , 62 T.C.M. 614 ( 1991 )


Bowden v. Commissioner , 72 T.C.M. 96 ( 1996 )


United States v. Ronald H. Pacheco , 912 F.2d 297 ( 1990 )


Miller v. Department of Revenue , 327 Or. 129 ( 1998 )


Joseph Sita v. CIR , 313 F. App'x 885 ( 2009 )


Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal Revenue , 1 F.3d 502 ( 1993 )


McGee v. Commissioner , 73 T.C.M. 2757 ( 1997 )


David C. Hutchinson v. Commissioner , 116 T.C. No. 14 ( 2001 )


Green v. Commissioner , 57 T.C.M. 1333 ( 1989 )


River City Ranches No. 4 v. Commissioner , 77 T.C.M. 2245 ( 1999 )


Hunt v. Commissioner , 59 T.C.M. 635 ( 1990 )


Evans v. Commissioner , 61 T.C.M. 2917 ( 1991 )