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 )