This opinion cited by 19 cases:

westinghouse-credit-corporation-v-state-furniture-company-of , 409 F.2d 1359 ( 1969 )


Shackelford v. Commissioner , 70 T.C.M. 945 ( 1995 )


Fingar v. Commissioner , 74 T.C.M. 1409 ( 1997 )


Robertson v. Commissioner , 79 T.C.M. 1725 ( 2000 )


Hopkins v. Comm'r , 89 T.C.M. 844 ( 2005 )


Mark E. Balocco & Patricia A. Balocco v. Commissioner , 2018 T.C. Memo. 108 ( 2018 )


Cahill v. Comm'r , 106 T.C.M. 324 ( 2013 )


Shackelford v. Commissioner , 67 T.C.M. 3088 ( 1994 )


Rice v. Commissioner , 67 T.C.M. 2921 ( 1994 )


Linzy v. Comm'r , 106 T.C.M. 320 ( 2013 )


Baker v. Commissioner , 67 T.C.M. 3114 ( 1994 )


VAKSMAN v. COMMISSIONER , 82 T.C.M. 19 ( 2001 )


Fugit v. Commissioner , 34 T.C.M. 646 ( 1975 )


Daniel Alan Near & Denise Frances Mayhugh v. Commissioner , 2020 T.C. Memo. 10 ( 2020 )


Knowles v. Comm'r , 114 T.C.M. 169 ( 2017 )


Rodriguez v. Comm'r , 104 T.C.M. 425 ( 2012 )


Alka Sham v. Commissioner , 2020 T.C. Memo. 119 ( 2020 )


Thunstedt v. Comm'r , 2013 Tax Ct. Memo LEXIS 291 ( 2013 )


Whalley v. Commissioner , 72 T.C.M. 1422 ( 1996 )