This opinion cited by 342 cases:
Dahlstrom v. Commissioner , 61 T.C.M. 2876 ( 1991 )
Wenz v. Commissioner , 69 T.C.M. 2961 ( 1995 )
Spencer v. Commissioner , 68 T.C.M. 1010 ( 1994 )
Chamberlain v. Commissioner , 67 T.C.M. 2992 ( 1994 )
Cheh , 64 T.C.M. 1291 ( 1992 )
Agboruche v. Commissioner , 67 T.C.M. 3119 ( 1994 )
Wright v. Commissioner , 66 T.C.M. 214 ( 1993 )
ESTATE OF NAZARIAN v. COMMISSIONER , 57 T.C.M. 188 ( 1989 )
Hansen v. Comm'r , 88 T.C.M. 504 ( 2004 )
Corrigan v. Comm'r , 89 T.C.M. 1313 ( 2005 )
Drager v. Commissioner , 54 T.C.M. 650 ( 1987 )
Jennings v. Commissioner , 56 T.C.M. 595 ( 1988 )
RESIDENTIAL MGMT. SERVS. TRUST v. COMMISSIONER , 82 T.C.M. 874 ( 2001 )
Sandvall v. Commissioner , 56 T.C.M. 1210 ( 1989 )
Rasmussen v. Commissioner , 63 T.C.M. 2710 ( 1992 )
Nicholson v. Commissioner , 65 T.C.M. 2478 ( 1993 )
Lagos v. Commissioner , 51 T.C.M. 1545 ( 1986 )
Chou v. Commissioner , 58 T.C.M. 1496 ( 1990 )
Van Zelst v. Commissioner , 70 T.C.M. 435 ( 1995 )
Rhoades v. Commissioner , 55 T.C.M. 1159 ( 1988 )