This opinion cited by 75 cases:

Thorbahn v. Commissioner , 38 T.C.M. 342 ( 1979 )


Silverton v. Commissioner , 37 T.C.M. 142 ( 1978 )


Korsman v. Commissioner , 51 T.C.M. 1332 ( 1986 )


Hanagan v. Commissioner , 33 T.C.M. 642 ( 1974 )


Davidson v. Commissioner , 43 T.C.M. 743 ( 1982 )


Voigt v. Commissioner , 74 T.C. 82 ( 1980 )


Tyson v. Comm'r , 98 T.C.M. 66 ( 2009 )


Lucke v. Commissioner , 39 T.C.M. 478 ( 1979 )


Gore v. Commissioner , 32 T.C.M. 448 ( 1973 )


Granger v. Commissioner , 39 T.C.M. 1158 ( 1980 )


Korth v. Commissioner , 42 T.C.M. 866 ( 1981 )


Wagner v. Commissioner , 48 T.C.M. 43 ( 1984 )


Crashley v. Commissioner , 39 T.C.M. 775 ( 1979 )


Lunsford v. Commissioner , 32 T.C.M. 64 ( 1973 )


MacDonald v. Commissioner , 40 T.C.M. 467 ( 1980 )