This opinion cited by 41 cases:

Bartlett v. Commissioner , 52 T.C.M. 653 ( 1986 )


BECK v. COMMISSIONER , 82 T.C.M. 738 ( 2001 )


Mosteller v. Commissioner , 52 T.C.M. 758 ( 1986 )


Prowse v. Comm'r , 2007 Tax Ct. Summary LEXIS 31 ( 2007 )


Berry v. Commissioner , 60 T.C.M. 292 ( 1990 )


Steinsmith v. Commissioner , 60 T.C.M. 297 ( 1990 )


Johnson Ford, Inc. v. Commissioner , 54 T.C.M. 881 ( 1987 )


Parker v. Commissioner , 53 T.C.M. 1199 ( 1987 )


Brown v. Commissioner , 61 T.C.M. 2543 ( 1991 )


Slayback v. Commissioner , 59 T.C.M. 442 ( 1990 )


Daniel v. Commissioner , 53 T.C.M. 1166 ( 1987 )


Vazquez v. Commissioner , 66 T.C.M. 406 ( 1993 )


Meredith v. Commissioner , 49 T.C.M. 1161 ( 1985 )


Hadden v. Commissioner , 60 T.C.M. 1206 ( 1990 )


St. Augustine Trawlers v. Commissioner , 63 T.C.M. 2362 ( 1992 )


Smith v. Commissioner , 66 T.C.M. 1396 ( 1993 )


Piekos v. Commissioner , 44 T.C.M. 1401 ( 1982 )


Alevras v. Commissioner , 54 T.C.M. 735 ( 1987 )


Weber v. Commissioner , 69 T.C.M. 2216 ( 1995 )


Rhodes v. Comm'r , 2006 Tax Ct. Summary LEXIS 165 ( 2006 )