This opinion cited by 15 cases:

Joseph P. McGraw v. CIR ( 2004 )


Christensen v. United States , 733 F. Supp. 844 ( 1990 )


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


Neonatology Associates, P.A. v. Commissioner , 115 T.C. No. 5 ( 2000 )


Schank v. Comm'r , 110 T.C.M. 542 ( 2015 )


Ruben De Los Santos & Martha De Los Santos v. Commissioner , 2018 T.C. Memo. 155 ( 2018 )


Law Offices -- Richard Ashare, P.C. v. Commissioner , 78 T.C.M. 348 ( 1999 )


Pal Int'l Corp. v. Commissioner , 65 T.C.M. 1903 ( 1993 )


Foley Machinery Co. v. Commissioner , 91 T.C. 434 ( 1988 )


King's Court Mobile Home Park, Inc. v. Commissioner , 98 T.C. 511 ( 1992 )


Tool Producers v. Commissioner , 70 T.C.M. 487 ( 1995 )


Neonatology Assocs., P.A. v. Comm'r , 115 T.C. 43 ( 2000 )


Grant v. Commissioner , 67 T.C.M. 2669 ( 1994 )


White's Ferry v. Commissioner , 66 T.C.M. 1855 ( 1993 )


Compact Equip. Co. v. Commissioner , 78 T.C.M. 1172 ( 1999 )