This opinion cites 10 cases:

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


Ewing v. Comm'r , 122 T.C. 32 ( 2004 )


Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal Revenue , 439 F.3d 1009 ( 2006 )


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


Jonson v. Comm'r , 118 T.C. 106 ( 2002 )


Estate of Reis v. Commissioner , 87 T.C. 1016 ( 1986 )


Estate of Krock v. Commissioner , 93 T.C. 672 ( 1989 )


Jonson v. Commissioner , 353 F.3d 1181 ( 2003 )


Theresa E. Bartman v. Commissioner of Internal Revenue , 446 F.3d 785 ( 2006 )


Billings v. Comm'r , 127 T.C. 7 ( 2006 )