This opinion cited by 21 cases:

Bobby Hargis v. John Koskinen , 893 F.3d 540 ( 2018 )


Weisberg v. Comm'r , 99 T.C.M. 1223 ( 2010 )


FAIRCHILD v. COMMISSIONER , 82 T.C.M. 495 ( 2001 )


larry-l-sather-donor-v-commissioner-of-internal-revenue-sandra-sather , 251 F.3d 1168 ( 1991 )


Estate of True v. Commissioner , 390 F.3d 1210 ( 2004 )


Estate of Alton Bean v. CIR , 268 F.3d 553 ( 2001 )


OREN v. COMMISSIONER , 84 T.C.M. 50 ( 2002 )


Bachmann v. Comm'r , 97 T.C.M. 1278 ( 2009 )


Robert and Kimberly Broz v. Commissioner , 137 T.C. 46 ( 2011 )


Gerald E. Toberman and Nancy J. Toberman v. Commissioner of Internal Revenue , 294 F.3d 985 ( 2002 )


estate-of-alton-bean-deceased-gary-a-bean-administrator-mable-bean-v , 268 F.3d 553 ( 2001 )


Gerald E. Toberman v. CIR ( 2002 )


Martell v. Comm'r , 105 T.C.M. 1682 ( 2013 )


Tinsman v. Commissioner , 79 T.C.M. 1529 ( 2000 )


Naren Chaganti v. CIR ( 2018 )


Broz v. Comm'r , 137 T.C. 46 ( 2011 )


ESTATE OF PAUL CAMPANA v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 266 ( 2001 )


Arnold v. Comm'r , 90 T.C.M. 470 ( 2005 )


Larry L. Sather v. CIR , 251 F.3d 1168 ( 2001 )


SEBA, LLC v. Director of Revenue ( 2020 )