This opinion cited by 10 cases:

Leslie E. Hintz v. Commissioner of Internal Revenue , 712 F.2d 281 ( 1983 )


Minnesota Lawyers Mutual Insurance Company and Subsidiaries v. Commissioner of Internal Revenue , 285 F.3d 1086 ( 2002 )


Hospital Corp. of Am. v. Commissioner , 74 T.C.M. 1020 ( 1997 )


Barnes v. Comm'r , 103 T.C.M. 1424 ( 2012 )


MN Lawyers Mutual v. CIR ( 2002 )


Goulding v. United States , 717 F. Supp. 545 ( 1989 )


Bressi v. Commissioner , 62 T.C.M. 1668 ( 1991 )


Minnesota Lawyers Mut. Ins. Co. v. Commissioner , 79 T.C.M. 2234 ( 2000 )


Maryland Deposit Ins. Fund Corp. v. Commissioner , 88 T.C. 1050 ( 1987 )


Rosenberg v. Commissioner , 96 T.C. 451 ( 1991 )