This opinion cited by 115 cases:

Estate of Scanlan v. Commissioner , 72 T.C.M. 613 ( 1996 )


Perry Funeral Home, Inc. v. Comm'r , 86 T.C.M. 713 ( 2003 )


Deihl v. Comm'r , 90 T.C.M. 579 ( 2005 )


MEYER v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 264 ( 2001 )


SINGER v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 47 ( 2002 )


Leone v. Comm'r , 2009 Tax Ct. Summary LEXIS 176 ( 2009 )


Stromatt v. Comm'r , 2011 Tax Ct. Summary LEXIS 38 ( 2011 )


Mikhail v. Comm'r , 2014 Tax Ct. Summary LEXIS 43 ( 2014 )


Palisi v. Comm'r , 2017 Tax Ct. Summary LEXIS 34 ( 2017 )


Knowles v. Comm'r , 114 T.C.M. 169 ( 2017 )


Foster v. Comm'r , 104 T.C.M. 90 ( 2012 )


Westrich v. Comm'r , 2013 Tax Ct. Summary LEXIS 35 ( 2013 )


Gullion v. Comm'r , 2013 Tax Ct. Summary LEXIS 65 ( 2013 )


Savello v. Comm'r , 109 T.C.M. 1125 ( 2015 )


Donald E. Swanson ( 2023 )