This opinion cited by 19 cases:
Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal Revenue , 915 F.2d 832 ( 1990 )
Brad Montagne v. CIR , 166 F. App'x 265 ( 2006 )
Bailey v. Commissioner , 63 T.C.M. 2000 ( 1992 )
Keating v. Commissioner , 544 F.3d 900 ( 2008 )
Busch v. Commissioner of Revenue , 713 N.W.2d 337 ( 2006 )
Nora Keating v. CIR ( 2008 )
Hastings v. Comm'r , 97 T.C.M. 1355 ( 2009 )
Frimml v. Comm'r , 2010 Tax Ct. Summary LEXIS 208 ( 2010 )
MORRISSEY v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 118 ( 2005 )
Sernett v. Comm'r , 104 T.C.M. 703 ( 2012 )
Schlievert v. Comm'r , 106 T.C.M. 448 ( 2013 )
Montagne v. Comm'r , 88 T.C.M. 417 ( 2004 )
Evans v. Commissioner , 61 T.C.M. 2917 ( 1991 )
Mitchell v. Comm'r , 92 T.C.M. 17 ( 2006 )
Sanders v. Commissioner , 77 T.C.M. 2237 ( 1999 )
Lowell G. Den Besten v. Commissioner , 2019 T.C. Memo. 154 ( 2019 )
Peat Oil & Gas Assocs. v. Commissioner , 100 T.C. 271 ( 1993 )
Stettner v. Comm'r , 113 T.C.M. 1503 ( 2017 )
Myers v. Comm'r , 2007 Tax Ct. Summary LEXIS 205 ( 2007 )