This opinion cited by 34 cases:

Robert Lewis Starer & Merle Ann Starer ( 2022 )


Hynard v. Internal Revenue Service , 233 F. Supp. 2d 502 ( 2002 )


KANTOR v. COMMISSIONER , 73 T.C.M. 2170 ( 1997 )


Unionbancal Corporation v. Commissioner , 113 T.C. No. 22 ( 1999 )


King v. Commissioner , 78 T.C.M. 392 ( 1999 )


Bradford J. Sarvak v. Commissioner , 2018 T.C. Memo. 68 ( 2018 )


Chen v. Comm'r , 2006 Tax Ct. Memo LEXIS 163 ( 2006 )


Unionbancal Corp. v. Commissioner , 113 T.C. 309 ( 1999 )


Steven E. Mendelson v. Commissioner , 2019 T.C. Summary Opinion 25 ( 2019 )


Alioto v. Commissioner , 699 F.3d 948 ( 2012 )


Estate of Scott M. Hoensheid, Anne M. Hoensheid, Personal Representative and Anne M. Hoensheid ( 2023 )


Glagola v. Commissioner , 59 T.C.M. 321 ( 1990 )


Kling v. Commissioner , 59 T.C.M. 818 ( 1990 )


Epstein v. Commissioner , 67 T.C.M. 2046 ( 1994 )


Washburn v. Commissioner , 61 T.C.M. 2529 ( 1991 )


Hamilton v. Commissioner , 61 T.C.M. 1708 ( 1991 )


Tharp v. Commissioner , 57 T.C.M. 1190 ( 1989 )


Anaya v. Commissioner , 61 T.C.M. 2040 ( 1991 )


Thibault v. Commissioner , 68 T.C.M. 831 ( 1994 )


Estate of Dowlin v. Commissioner , 67 T.C.M. 2750 ( 1994 )