This opinion cited by 31 cases:

Hall v. Commissioner , 71 T.C.M. 1869 ( 1996 )


Tool Producers v. Commissioner , 70 T.C.M. 487 ( 1995 )


Bermingham v. Commissioner , 67 T.C.M. 2200 ( 1994 )


Shaver v. Commissioner , 66 T.C.M. 1766 ( 1993 )


Furstenberg v. Commissioner , 83 T.C. 755 ( 1984 )


Lanham v. Commissioner , 57 T.C.M. 1297 ( 1989 )


MCGEE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 68 ( 2002 )


Barragan v. Commissioner , 65 T.C.M. 2091 ( 1993 )


Orellana v. Comm'r , 2010 Tax Ct. Summary LEXIS 54 ( 2010 )


Geftman v. Commissioner , 72 T.C.M. 816 ( 1996 )


Thomas D. Conrad & Margaret Joan Conrad ( 2023 )