This opinion cited by 32 cases:

Yoklic v. Comm'r , 114 T.C.M. 75 ( 2017 )


Rudzin v. Commissioner , 69 T.C.M. 1649 ( 1995 )


Major Realty Corp. v. Commissioner , 42 T.C.M. 373 ( 1981 )


Silverton v. Commissioner , 36 T.C.M. 817 ( 1977 )


Goldberg v. Commissioner , 73 T.C.M. 1988 ( 1997 )


Hightower v. Comm'r , 90 T.C.M. 530 ( 2005 )


Calloway v. Comm'r , 135 T.C. 26 ( 2010 )


Blagaich v. Comm'r , 111 T.C.M. 1006 ( 2016 )


Catherine J. Clay v. Commissioner , 2018 T.C. Memo. 145 ( 2018 )


Hendrix v. Commissioner , 47 T.C.M. 413 ( 1983 )


Petty v. Commissioner , 42 T.C.M. 56 ( 1981 )


Rochlis v. United States ( 2020 )