This opinion cited by 20 cases:

Estate of Franklin v. Commissioner , 64 T.C. 752 ( 1975 )


La Fargue v. Commissioner , 73 T.C. 40 ( 1979 )


Benson v. Commissioner , 80 T.C. 789 ( 1983 )


Paschall v. Commissioner , 137 T.C. 8 ( 2011 )


Polowniak v. Commissioner , 111 T.C.M. 1132 ( 2016 )


Karme v. Commissioner , 73 T.C. 1163 ( 1980 )


Repetto v. Comm'r , 103 T.C.M. 1895 ( 2012 )


Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner , 142 T.C. 317 ( 2014 )


Celia Mazzei v. Commissioner , 150 T.C. No. 7 ( 2018 )


Esther Lafargue v. Commissioner of Internal Revenue , 689 F.2d 845 ( 1982 )


Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner , 142 T.C. No. 19 ( 2014 )


Sollberger v. Commissioner , 691 F.3d 1119 ( 2012 )


Sidney B. Stern and Vera L. Stern v. Commissioner of Internal Revenue , 747 F.2d 555 ( 1984 )


Melnik v. Comm'r , 91 T.C.M. 741 ( 2006 )


Du Bois v. Commissioner , 51 T.C.M. 895 ( 1986 )


Bodor v. Commissioner , 66 T.C.M. 928 ( 1993 )


Miller v. Commissioner , 51 T.C.M. 1378 ( 1986 )


Estate of Trombetta v. Comm'r , 106 T.C.M. 416 ( 2013 )


Towe , 64 T.C.M. 1424 ( 1992 )


Summa Holdings, Inc. v. Comm'r , 109 T.C.M. 1612 ( 2015 )