This opinion cited by 11 cases:

Mark D. Lebow and Catherine Lebow v. Commissioner of Internal Revenue , 104 F.3d 355 ( 1996 )


robert-ferguson-john-allen-joseph-arle-paul-benchwick-victor-blaha , 29 F.3d 98 ( 1994 )


Marinovich v. Commissioner , 77 T.C.M. 2075 ( 1999 )


Lenward C. Hood and Barbara P. Hood v. Commissioner , 115 T.C. No. 14 ( 2000 )


Fisher v. Commissioner , 80 T.C.M. 338 ( 2000 )


Walford v. Comm'r , 86 T.C.M. 479 ( 2003 )


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


Santa Monica Pictures, L.L.C. v. Comm'r , 89 T.C.M. 1157 ( 2005 )


Phemister v. Comm'r , 98 T.C.M. 163 ( 2009 )


Thompson v. Comm'r , 137 T.C. 220 ( 2011 )


Napoliello v. Comm'r , 97 T.C.M. 1536 ( 2009 )