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 )