This opinion cited by 31 cases:

A. Tarricone, Inc. v. United States , 4 F. Supp. 2d 323 ( 1998 )


McDowell v. Commissioner , 74 T.C.M. 1117 ( 1997 )


Youngblood v. Comm'r , 89 T.C.M. 832 ( 2005 )


Craft v. United States , 879 F. Supp. 925 ( 1995 )


Green v. Commissioner , 322 F. App'x 412 ( 2009 )


Levesque v. Commissioner , 77 T.C.M. 1464 ( 1999 )


Gabriel v. Commissioner , 80 T.C.M. 568 ( 2000 )


Kathleen S. Simpson & George T. Simpson v. Commissioner , 141 T.C. 331 ( 2013 )


James D. Ktsanes v. Commissioner , 2014 T.C. Summary Opinion 85 ( 2014 )


Kathleen S. Simpson & George T. Simpson v. Commissioner , 141 T.C. No. 10 ( 2013 )


McDonnell v. Commissioner , 54 T.C.M. 961 ( 1987 )


Fotis v. Commissioner , 57 T.C.M. 695 ( 1989 )


Crain v. Commissioner , 51 T.C.M. 806 ( 1986 )


Fr. v. Comm'r , 2006 Tax Ct. Summary LEXIS 38 ( 2006 )


Green v. Commissioner , 67 T.C.M. 3074 ( 1994 )


Givens v. Commissioner , 90 T.C. 1145 ( 1988 )


Smelley v. United States , 806 F. Supp. 932 ( 1992 )


Nielsen v. United States , 820 F. Supp. 484 ( 1993 )


Curmon v. Commissioner , 62 T.C.M. 651 ( 1991 )


Abbotts v. Commissioner , 50 T.C.M. 953 ( 1985 )