This opinion cited by 14 cases:

Franklin v. Commissioner , 77 T.C. 173 ( 1981 )


Cory H. Smith ( 2023 )


Winchell v. United States , 564 F. Supp. 131 ( 1983 )


Johnson v. Commissioner , 46 T.C.M. 1084 ( 1983 )


Egger v. Commissioner , 54 T.C.M. 613 ( 1987 )


Tyler v. Commissioner , 44 T.C.M. 1221 ( 1982 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )


Van Huff v. Commissioner , 41 T.C.M. 764 ( 1981 )


Frensley v. Commissioner , 44 T.C.M. 481 ( 1982 )


Baker v. Commissioner , 45 T.C.M. 646 ( 1983 )


Crowe v. Commissioner , 40 T.C.M. 380 ( 1980 )


Collins v. Commissioner , 47 T.C.M. 713 ( 1983 )


Coffman v. Commissioner , 79 T.C.M. 1310 ( 2000 )


Jacobs v. Comm'r , 2017 U.S. Tax Ct. LEXIS 26 ( 2017 )