This opinion cited by 30 cases:

Anne (Sandy) Batchelor-Robjohns v. United States , 788 F.3d 1280 ( 2015 )


Malone v. Commissioner , 72 T.C.M. 594 ( 1996 )


Poppe v. Comm'r , 110 T.C.M. 401 ( 2015 )


Miner v. Comm'r , 2003 Tax Ct. Memo LEXIS 39 ( 2003 )


U.S. Auto Sales, Inc. v. Commissioner , 153 T.C. No. 5 ( 2019 )


larry-l-sather-donor-v-commissioner-of-internal-revenue-sandra-sather , 251 F.3d 1168 ( 1991 )


Burgess v. Comm'r , 2010 Tax Ct. Summary LEXIS 118 ( 2010 )


Kay v. Comm'r , 102 T.C.M. 19 ( 2011 )


van der Lee v. Comm'r , 102 T.C.M. 329 ( 2011 )


Boatner v. Commissioner , 74 T.C.M. 342 ( 1997 )


Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue , 990 F.2d 893 ( 1993 )


Corrigan v. Comm'r , 89 T.C.M. 1313 ( 2005 )


Van der Lee v. Comm?r of Inter. Rev. , 501 F. App'x 30 ( 2012 )


R. Edwin Brown v. United States , 962 F.2d 6 ( 1992 )


Selgas v. Commissioner , 475 F.3d 697 ( 2007 )


Endicott v. Comm'r , 106 T.C.M. 184 ( 2013 )


Holsinger v. Comm'r , 96 T.C.M. 85 ( 2008 )


General Mills, Inc. v. United States ( 2020 )


Cameron v. Comm'r , 94 T.C.M. 245 ( 2007 )


Dougherty v. Commissioner , 68 T.C.M. 1347 ( 1994 )