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 )