This opinion cited by 15 cases:

SPECTOR v. COMMISSIONER , 71 T.C.M. 3224 ( 1996 )


Rangos v. Commissioner , 75 T.C.M. 2106 ( 1998 )


Picou v. Comm'r , 2006 Tax Ct. Summary LEXIS 159 ( 2006 )


Poole v. Commissioner , 75 T.C.M. 2169 ( 1998 )


Shirley R. Green, (86-1897), Larry W. And Judy Maynard, (86-1958) v. Commissioner of Internal Revenue, (86-1897), (86-1958) , 855 F.2d 289 ( 1988 )


Gable v. Commissioner , 50 T.C.M. 764 ( 1985 )


Holland v. Commissioner , 51 T.C.M. 164 ( 1985 )


Ray v. Commissioner , 61 T.C.M. 2122 ( 1991 )


Feldman v. Commissioner , 61 T.C.M. 2341 ( 1991 )


McKay v. Commissioner , 52 T.C.M. 820 ( 1986 )


Prater v. Commissioner , 66 T.C.M. 471 ( 1993 )


Green v. Commissioner , 51 T.C.M. 1325 ( 1986 )


Morris v. Commissioner , 54 T.C.M. 1062 ( 1987 )


Spector v. Commissioner , 67 T.C.M. 2601 ( 1994 )


MOZLEY v. COMMISSIONER , 81 T.C.M. 1679 ( 2001 )