This opinion cited by 10 cases:

In re Marriage of Johnston ( 2017 )


B. Belk, Jr. v. Commissioner of Internal Revenue , 774 F.3d 221 ( 2014 )


Neil Jerome Proctor v. Commissioner , 129 T.C. No. 12 ( 2007 )


Seaman v. Comm'r , 94 T.C.M. 58 ( 2007 )


Platt v. Comm'r , 95 T.C.M. 1084 ( 2008 )


DOTSON v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 110 ( 2004 )


Schuller v. Comm'r , 104 T.C.M. 781 ( 2012 )


Ocean Pines Ass'n v. Commissioner , 672 F.3d 284 ( 2012 )


GILMORE v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 52 ( 2004 )


Proctor v. Comm'r , 129 T.C. 92 ( 2007 )