This opinion cited by 147 cases:

Gaskins v. Commissioner , 70 T.C.M. 1076 ( 1995 )


Zaban v. Commissioner , 74 T.C.M. 1002 ( 1997 )


Gaskins v. Commissioner , 71 T.C.M. 3165 ( 1996 )


Juell v. Comm'r , 94 T.C.M. 143 ( 2007 )


Estate of Woodward v. Commissioner , 70 T.C.M. 1146 ( 1995 )


Kalinowski v. Commissioner , 81 T.C.M. 1081 ( 2001 )


Womack v. Commissioner , 71 T.C.M. 3092 ( 1996 )


Edmondson v. Commissioner , 72 T.C.M. 482 ( 1996 )


Braden v. Commissioner , 81 T.C.M. 1380 ( 2001 )


Hendricks v. Comm'r , 89 T.C.M. 1004 ( 2005 )


Neal v. Comm'r , 90 T.C.M. 161 ( 2005 )


GLENN v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 68 ( 2005 )


Kruse v. Comm'r , 100 T.C.M. 524 ( 2010 )


Michaud v. United States (In Re Michaud) , 1996 Bankr. LEXIS 626 ( 1996 )


Cullen v. Comm'r , 88 T.C.M. 68 ( 2004 )


Michaud v. United States , 79 A.F.T.R.2d (RIA) 1587 ( 1997 )


Haymond v. Commissioner , 73 T.C.M. 3179 ( 1997 )


Schwimmer v. Commissioner , 72 T.C.M. 301 ( 1996 )


Carlin v. United States (In Re Carlin) , 2004 Bankr. LEXIS 2021 ( 2004 )


Cunningham v. United States (In Re Freytag) , 74 A.F.T.R.2d (RIA) 6193 ( 1994 )