This opinion cited by 147 cases:
Reser v. CIR ( 1997 )
John E. Rogers & Frances L. Rogers v. Commissioner , 2018 T.C. Memo. 53 ( 2018 )
Kari Jane Freman, and Rodney C. Freman, Intervenor ( 2023 )
Winnie Greer v. Comm'r of Internal Revenue , 595 F.3d 338 ( 2010 )
Patricia A. Price v. Commissioner of Internal Revenue , 887 F.2d 959 ( 1989 )
Silverman v. Commissioner , 71 T.C.M. 2127 ( 1996 )
Estate of Sympson v. CIR ( 1997 )
Montgomery v. CIR ( 1999 )
Jennifer A. Soler ( 2022 )
Adcock v. Commissioner , 66 T.C.M. 1103 ( 1993 )
Garrett v. Commissioner , 73 T.C.M. 2799 ( 1997 )
Kathryn Cheshire v. Commissioner , 115 T.C. No. 15 ( 2000 )
PETERS v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 10 ( 2003 )
Ogonoski v. Comm'r , 87 T.C.M. 1038 ( 2004 )
Levy v. Comm'r , 2005 Tax Ct. Memo LEXIS 92 ( 2005 )
Smith v. Comm'r , 2007 Tax Ct. Summary LEXIS 57 ( 2007 )
Pullins v. Commissioner , 136 T.C. 432 ( 2011 )
Zimmerman v. Commissioner , 71 T.C.M. 3001 ( 1996 )
Tompkins v. Comm'r , 105 T.C.M. 1159 ( 2013 )
Scott v. Comm'r , 110 T.C.M. 275 ( 2015 )
