This opinion cited by 110 cases:

Krzepina v. Commissioner , 66 T.C.M. 360 ( 1993 )


Hawkins v. Commissioner , 68 T.C.M. 643 ( 1994 )


Cobey v. Commissioner , 67 T.C.M. 2450 ( 1994 )


Colella v. Commissioner , 66 T.C.M. 452 ( 1993 )


Hillman v. Commissioner , 78 T.C.M. 210 ( 1999 )


Loria v. Commissioner , 70 T.C.M. 553 ( 1995 )


Gigliobianco v. Comm'r , 104 T.C.M. 376 ( 2012 )


Carlson v. Commissioner , 116 T.C. 87 ( 2001 )


Leonzo v. Commissioner , 73 T.C.M. 1900 ( 1997 )


Smith v. Commissioner , 74 T.C.M. 1127 ( 1997 )


Croteau v. Commissioner , 75 T.C.M. 1550 ( 1998 )


Boyko v. Commissioner , 75 T.C.M. 1830 ( 1998 )


STODDARD v. COMMISSIONER , 83 T.C.M. 1163 ( 2002 )


CRISS v. COMMISSIONER , 83 T.C.M. 1333 ( 2002 )


Booker v. Commissioner , 71 T.C.M. 3150 ( 1996 )


Gill v. Commissioner , 67 T.C.M. 2311 ( 1994 )


McDaniel v. Commissioner , 77 T.C.M. 1880 ( 1999 )


Douglas v. Comm'r , 107 T.C.M. 1511 ( 2014 )


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


Mordkin v. Commissioner , 71 T.C.M. 2796 ( 1996 )