This opinion cited by 19 cases:
Thunstedt v. Comm'r , 2013 Tax Ct. Memo LEXIS 291 ( 2013 )
Alka Sham v. Commissioner , 2020 T.C. Memo. 119 ( 2020 )
Whalley v. Commissioner , 72 T.C.M. 1422 ( 1996 )
Shackelford v. Commissioner , 70 T.C.M. 945 ( 1995 )
westinghouse-credit-corporation-v-state-furniture-company-of , 409 F.2d 1359 ( 1969 )
Robertson v. Commissioner , 79 T.C.M. 1725 ( 2000 )
Mark E. Balocco & Patricia A. Balocco v. Commissioner , 2018 T.C. Memo. 108 ( 2018 )
VAKSMAN v. COMMISSIONER , 82 T.C.M. 19 ( 2001 )
Daniel Alan Near & Denise Frances Mayhugh v. Commissioner , 2020 T.C. Memo. 10 ( 2020 )
Cahill v. Comm'r , 106 T.C.M. 324 ( 2013 )
Linzy v. Comm'r , 106 T.C.M. 320 ( 2013 )
Shackelford v. Commissioner , 67 T.C.M. 3088 ( 1994 )
Rice v. Commissioner , 67 T.C.M. 2921 ( 1994 )
Fingar v. Commissioner , 74 T.C.M. 1409 ( 1997 )
Hopkins v. Comm'r , 89 T.C.M. 844 ( 2005 )
Baker v. Commissioner , 67 T.C.M. 3114 ( 1994 )
Fugit v. Commissioner , 34 T.C.M. 646 ( 1975 )
Rodriguez v. Comm'r , 104 T.C.M. 425 ( 2012 )
Knowles v. Comm'r , 114 T.C.M. 169 ( 2017 )