This opinion cited by 18 cases:

Kees v. Commissioner , 77 T.C.M. 1374 ( 1999 )


Chernik v. Commissioner , 78 T.C.M. 471 ( 1999 )


JEROSE v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 89 ( 2005 )


Zardo v. Comm'r , 101 T.C.M. 1020 ( 2011 )


Rabideau v. Commissioner , 73 T.C.M. 2796 ( 1997 )


MERKER v. COMMISSIONER , 73 T.C.M. 3087 ( 1997 )


LUHR v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 138 ( 2001 )


Wright v. Comm'r , 89 T.C.M. 662 ( 2005 )


Michael J. Berman v. Commissioner of Internal Revenue , 925 F.2d 936 ( 1991 )


Pearson v. Commissioner , 2000 Tax Ct. Memo LEXIS 199 ( 2000 )


Bailey v. Commissioner , 68 T.C.M. 399 ( 1994 )


Estate of Olsen v. Commissioner , 56 T.C.M. 1199 ( 1989 )


Fr. v. Comm'r , 2006 Tax Ct. Summary LEXIS 38 ( 2006 )


Green v. Comm'r , 95 T.C.M. 1512 ( 2008 )


Cash v. Commissioner , 67 T.C.M. 2699 ( 1994 )


Armstrong v. Commissioner , 66 T.C.M. 1502 ( 1993 )


Hall v. Commissioner (In re Estate of Hall) , 71 T.C.M. 2276 ( 1996 )


Estate of Barnhorst v. Comm'r , 112 T.C.M. 335 ( 2016 )