This opinion cited by 38 cases:

Comparato v. Commissioner , 65 T.C.M. 1890 ( 1993 )


Miller v. Commissioner , 57 T.C.M. 1419 ( 1989 )


Bryant v. Commissioner , 64 T.C.M. 291 ( 1992 )


Justi v. Commissioner , 68 T.C.M. 717 ( 1994 )


Vanover v. Comm'r , 103 T.C.M. 1418 ( 2012 )


Langille v. Comm'r , 99 T.C.M. 1197 ( 2010 )


Robert J. Belanger v. Commissioner , 2020 T.C. Memo. 130 ( 2020 )


Coutsoubelis v. Commissioner , 66 T.C.M. 934 ( 1993 )


Malicki v. Commissioner , 56 T.C.M. 814 ( 1988 )


Wright v. Commissioner , 64 T.C.M. 1482 ( 1992 )


Hepler v. Commissioner , 60 T.C.M. 735 ( 1990 )


Nikta Fatemeh Abdolrahim & Melvin Collins v. Commissioner , 2020 T.C. Memo. 50 ( 2020 )


Williams v. Commissioner , 64 T.C.M. 295 ( 1992 )


Enayat v. Comm'r , 98 T.C.M. 436 ( 2009 )


ZHADANOV v. COMMISSIONER , 83 T.C.M. 1553 ( 2002 )


Durland v. Comm'r , 112 T.C.M. 37 ( 2016 )


Edward Anthony Purvis & Maureen Helena Purvis v. Commissioner , 2020 T.C. Memo. 13 ( 2020 )


Edwards v. Commissioner , 69 T.C.M. 1926 ( 1995 )