This opinion cited by 41 cases:
Stamper v. Commissioner , 46 T.C.M. 46 ( 1983 )
Mizell v. Commissioner , 55 T.C.M. 169 ( 1988 )
Alvarado v. Commissioner , 49 T.C.M. 967 ( 1985 )
Stephens v. Commissioner , 41 T.C.M. 964 ( 1981 )
Culberson v. Comm'r , 2009 Tax Ct. Summary LEXIS 8 ( 2009 )
Nordtvedt v. Commissioner , 116 T.C. 165 ( 2001 )
SWAGLER v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 67 ( 2004 )
Ware v. Commissioner , 52 T.C.M. 315 ( 1986 )
Lee v. Commissioner , 41 T.C.M. 747 ( 1981 )
Ruben v. Commissioner , 53 T.C.M. 992 ( 1987 )
Walsh v. Commissioner , 52 T.C.M. 1344 ( 1987 )
Banks v. Commissioner , 42 T.C.M. 1016 ( 1981 )
Lee v. Commissioner , 51 T.C.M. 1438 ( 1986 )
Clifton v. Commissioner , 50 T.C.M. 647 ( 1985 )
Vickers v. Commissioner , 46 T.C.M. 833 ( 1983 )
Sims v. Commissioner , 72 T.C. 996 ( 1979 )
Duggan v. Commissioner , 77 T.C. 911 ( 1981 )
Moss v. Commissioner , 80 T.C. 1073 ( 1983 )
Phillips v. Commissioner , 52 T.C.M. 747 ( 1986 )
Belt v. Commissioner , 47 T.C.M. 1433 ( 1984 )