This opinion cited by 147 cases:

Taft v. Comm'r , 113 T.C.M. 1312 ( 2017 )


Christopher Schorse, and Cynthia Palabrica, Intervenor v. Commissioner , 2018 T.C. Memo. 176 ( 2018 )


Carsendino v. Commissioner , 67 T.C.M. 2248 ( 1994 )


Kenney v. Commissioner , 70 T.C.M. 614 ( 1995 )


Park v. Commissioner , 25 F.3d 1289 ( 1994 )


GILLIAM v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 39 ( 2004 )


estate-of-robert-e-sympson-deceased-elizabeth-c-sympson-personal , 54 F.3d 787 ( 1995 )


Buchine v. Commissioner , 63 T.C.M. 1838 ( 1992 )


Calhoun v. Commissioner , 63 T.C.M. 2598 ( 1992 )


Grubich v. Commissioner , 65 T.C.M. 2553 ( 1993 )


Park v. Commissioner , 65 T.C.M. 2894 ( 1993 )


Albin v. Comm'r , 88 T.C.M. 340 ( 2004 )


Kannard v. Comm'r , 2010 Tax Ct. Summary LEXIS 22 ( 2010 )


Michael B. Butler and Jean Butler v. Commissioner , 114 T.C. 276 ( 2000 )


Taylor v. Commissioner , 69 T.C.M. 2932 ( 1995 )


Osborn v. Commissioner , 66 T.C.M. 135 ( 1993 )


Estate of Weissbart v. Commissioner , 63 T.C.M. 1845 ( 1992 )


Scarafile v. Commissioner , 62 T.C.M. 983 ( 1991 )


Lucia v. Commissioner , 61 T.C.M. 1982 ( 1991 )


Coutsoubelis v. Commissioner , 66 T.C.M. 934 ( 1993 )