This opinion cited by 29 cases:

Michael Wu v. United States , 835 F.3d 711 ( 2016 )


Wenger v. Commissioner , 79 T.C.M. 1995 ( 2000 )


Anthes v. Commissioner , 81 T.C. 1 ( 1983 )


Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal Revenue , 661 F.2d 53 ( 1981 )


Cheryl J. Miller v. Commissioner , 114 T.C. No. 13 ( 2000 )


Nield and Linda Montgomery v. Commissioner , 127 T.C. No. 3 ( 2006 )


Rodriguez v. Commissioner , 137 T.C. 174 ( 2011 )


Robert J. Merlo v. Commissioner , 126 T.C. No. 10 ( 2006 )


Spitz v. Comm'r , 92 T.C.M. 121 ( 2006 )


John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal Revenue , 638 F.2d 1105 ( 1981 )


Batson v. Commissioner , 43 T.C.M. 557 ( 1982 )


Wittenbrink v. Commissioner , 42 T.C.M. 1624 ( 1981 )


Van Sant v. Commissioner , 48 T.C.M. 1301 ( 1984 )


Craine v. Commissioner , 48 T.C.M. 1224 ( 1984 )


Mitchell v. Commissioner , 42 T.C.M. 607 ( 1981 )


Wasowski v. Commissioner , 46 T.C.M. 230 ( 1983 )


Smith v. Commissioner , 42 T.C.M. 1621 ( 1981 )


Warganz v. Commissioner , 42 T.C.M. 568 ( 1981 )


Rhea v. Commissioner , 48 T.C.M. 1365 ( 1984 )


Moore v. Commissioner , 46 T.C.M. 229 ( 1983 )