This opinion cited by 22 cases:

In re: John Shart and Elke Gordon Schardt ( 2013 )


charles-s-lerman-and-barbara-lerman-cross-appellants-at-no-90-1835-at , 939 F.2d 44 ( 1991 )


David Cook v. Commissioner of Internal Revenue , 941 F.2d 734 ( 1991 )


Stanley R. Kielmar and Carol J. Kielmar v. Commissioner of Internal Revenue , 884 F.2d 959 ( 1990 )


Keller v. Cir ( 2009 )


Thomas Investment Partners, Ltd. v. United States , 444 F. App'x 190 ( 2011 )


Hemmings v. Commissioner , 73 T.C.M. 2266 ( 1997 )


Seykota v. Commissioner , 61 T.C.M. 2706 ( 1991 )


Etshokin v. Commissioner , 59 T.C.M. 753 ( 1990 )


Martuccio v. Commissioner , 63 T.C.M. 3082 ( 1992 )


Johnson v. Commissioner , 63 T.C.M. 3197 ( 1992 )


Heltzer v. Commissioner , 62 T.C.M. 518 ( 1991 )


Leema Enters., Inc. v. Commissioner , 77 T.C.M. 1261 ( 1999 )


Bealor v. Commissioner , 72 T.C.M. 730 ( 1996 )


Hahn v. Commissioner , 58 T.C.M. 1294 ( 1990 )


Halpern v. Commissioner , 96 T.C. 895 ( 1991 )


Russo v. Commissioner , 98 T.C. 28 ( 1992 )


Alling v. Commissioner , 102 T.C. 323 ( 1994 )


Krumhorn v. Comm'r , 103 T.C. 29 ( 1994 )


Stoller v. Commissioner , 60 T.C.M. 1554 ( 1990 )