This opinion cited by 39 cases:
Estate of Cohn v. Commissioner , 66 T.C.M. 38 ( 1993 )
Espinoza v. Commissioner , 78 T.C. 412 ( 1982 )
Galanis v. Commissioner , 92 T.C. 34 ( 1989 )
Kroh v. Commissioner , 98 T.C. 383 ( 1992 )
Sierra Club, Inc. v. Commissioner , 65 T.C.M. 2582 ( 1993 )
Scherr v. Commissioner , 61 T.C.M. 2049 ( 1991 )
Parker v. Commissioner , 50 T.C.M. 14 ( 1985 )
Curtis v. Commissioner , 60 T.C.M. 624 ( 1990 )
Hunt v. Commissioner , 60 T.C.M. 31 ( 1990 )
Dudrick v. Commissioner , 60 T.C.M. 635 ( 1990 )
Estate of Simpson v. Commissioner , 67 T.C.M. 2938 ( 1994 )
Waxler v. Commissioner , 39 T.C.M. 355 ( 1979 )
Shiosaki v. Commissioner , 61 T.C. 861 ( 1974 )
Callahan v. Commissioner , 98 T.C. 276 ( 1992 )
Feldman v. Commissioner , 60 T.C.M. 987 ( 1990 )
Ephrem v. Comm'r , 107 T.C.M. 1066 ( 2014 )
Powers v. Comm'r , 98 T.C.M. 318 ( 2009 )
Hansen v. Commissioner , 60 T.C.M. 637 ( 1990 )
Royster v. Commissioner , 54 T.C.M. 587 ( 1987 )