This opinion cites 11 cases:

Terzian v. Commissioner , 72 T.C. 1164 ( 1979 )


Fernandez v. Commissioner , 114 T.C. 324 ( 2000 )


Kathryn Cheshire v. Commissioner of Internal Revenue , 282 F.3d 326 ( 2002 )


Patricia A. Price v. Commissioner of Internal Revenue , 887 F.2d 959 ( 1989 )


Alt v. Comm'r , 119 T.C. 306 ( 2002 )


Porter v. Comm'r , 132 T.C. 203 ( 2009 )


Pullins v. Commissioner , 136 T.C. 432 ( 2011 )


James A. Guth, and Arlys M. Guth v. Commissioner of Internal Revenue , 897 F.2d 441 ( 1990 )


Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue , 992 F.2d 1132 ( 1993 )


BUTLER v. COMMISSIONER OF INTERNAL REVENUE , 114 T.C. 276 ( 2000 )


Cheshire v. Commissioner , 115 T.C. 183 ( 2000 )