This opinion cited by 98 cases:

Dorothea E. Beckett v. Commissioner , 2020 T.C. Summary Opinion 19 ( 2020 )


Kightlinger v. Commissioner , 76 T.C.M. 611 ( 1998 )


Christine A. Byrne v. Commissioner of Internal Revenue , 883 F.2d 211 ( 1989 )


Polone v. Comm'r , 86 T.C.M. 698 ( 2003 )


Bradley v. Comm'r , 90 T.C.M. 317 ( 2005 )


Rickel v. Commissioner , 92 T.C. 510 ( 1989 )


Gregg v. Commissioner , 77 T.C.M. 1215 ( 1999 )


LeFleur v. Commissioner , 74 T.C.M. 37 ( 1997 )


Knevelbaard v. Commissioner , 74 T.C.M. 161 ( 1997 )


Goeden v. Commissioner , 75 T.C.M. 1581 ( 1998 )


FREEMAN v. COMMISSIONER , 82 T.C.M. 643 ( 2001 )


RAMEY v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 262 ( 2001 )


Brown Group v. Commissioner , 102 T.C. 616 ( 1994 )


P & X Mkts. v. Commissioner , 106 T.C. 441 ( 1996 )


Fabry v. Commissioner , 111 T.C. 305 ( 1998 )


Huff , 64 T.C.M. 1547 ( 1992 )


Garrett v. Commissioner , 67 T.C.M. 2214 ( 1994 )


Estate of Williams v. Comm'r , 97 T.C.M. 1019 ( 2009 )