This opinion cited by 15 cases:

Gordon v. Commissioner , 88 T.C. 630 ( 1987 )


Long Term Capital Holdings v. United States , 330 F. Supp. 2d 122 ( 2004 )


Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal Revenue , 814 F.2d 1304 ( 1987 )


Wright v. Comm'r , 89 T.C.M. 662 ( 2005 )


Michael J. Berman v. Commissioner of Internal Revenue , 925 F.2d 936 ( 1991 )


Fisher v. Commissioner , 64 T.C.M. 299 ( 1992 )


ENLOE v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 80 ( 2003 )


Burnside v. Commissioner , 67 T.C.M. 2557 ( 1994 )


Berman v. Commissioner , 58 T.C.M. 916 ( 1989 )


Maller v. Commissioner , 49 T.C.M. 157 ( 1984 )


Armstrong v. Commissioner , 66 T.C.M. 1502 ( 1993 )


Hall v. Commissioner (In re Estate of Hall) , 71 T.C.M. 2276 ( 1996 )


Dorroh v. Commissioner , 68 T.C.M. 337 ( 1994 )


Shaffer v. Commissioner , 68 T.C.M. 1455 ( 1994 )


Estate of Barnhorst v. Comm'r , 112 T.C.M. 335 ( 2016 )