This opinion cited by 11 cases:

Lawrence v. Brookes and Katherine T. Brookes v. Commissioner of Internal Revenue , 163 F.3d 1124 ( 1998 )


Joseph Baldwin Campbell v. Commissioner of Internal Revenue , 164 F.3d 1140 ( 1999 )


Alan G. Bone, Kathleen A. Bone, Jeffrey M. Guerrero, Genedine R. Guerrero v. Commissioner of Internal Revenue , 324 F.3d 1289 ( 2003 )


Joseph Campbell v. CIR ( 1999 )


Thurman v. Commissioner , 75 T.C.M. 2625 ( 1998 )


Toberman v. Commissioner , 80 T.C.M. 81 ( 2000 )


Charles E. Shepherd v. Commissioner of Internal Revenue , 147 F.3d 633 ( 1998 )


Franklin v. Comm'r , 112 T.C.M. 517 ( 2016 )


United States v. Fletchall , 19 F. Supp. 2d 932 ( 1997 )


Briggs v. Commissioner , 80 T.C.M. 870 ( 2000 )


Kim v. Comm'r , 105 T.C.M. 1017 ( 2013 )