This opinion cited by 14 cases:
Shea v. Commissioner , 79 T.C.M. 2112 ( 2000 )
Martin v. Commissioner , 79 T.C.M. 2153 ( 2000 )
Cullin v. Commissioner , 73 T.C.M. 3189 ( 1997 )
Frontier Custom Builders v. Comm'r , 106 T.C.M. 393 ( 2013 )
Michael B. Butler and Jean Butler v. Commissioner , 114 T.C. 276 ( 2000 )
Van Aernam v. Commissioner , 80 T.C.M. 847 ( 2000 )
American Valmar Int'l v. Commissioner , 76 T.C.M. 911 ( 1998 )
WATSON v. COMMISSIONER , 82 T.C.M. 412 ( 2001 )
Clayton v. Comm'r , 104 T.C.M. 21 ( 2012 )
Norman E. Duquette Inc. v. Commissioner , 81 T.C.M. 951 ( 2001 )
Estate of Myers v. Comm'r , 113 T.C.M. 1045 ( 2017 )
Gales v. Commissioner , 77 T.C.M. 1316 ( 1999 )
Roberts v. Commissioner , 71 T.C.M. 3007 ( 1996 )
Kanofsky v. Comm'r , 91 T.C.M. 1045 ( 2006 )