This opinion cited by 14 cases:

Martin v. Commissioner , 79 T.C.M. 1534 ( 2000 )


TORRE v. COMMISSIONER , 2001 Tax Ct. Memo LEXIS 251 ( 2001 )


Louis S. Shuman & Sandra Shuman v. Commissioner , 2018 T.C. Memo. 135 ( 2018 )


Marc L. Mancini v. Commissioner , 2019 T.C. Memo. 16 ( 2019 )


Jennifer L. Mandel and Eric P. Mandel, Relators v. Commissioner of Revenue , 2016 Minn. LEXIS 800 ( 2016 )


Robert G. Taylor, II v. Commissioner , 2019 T.C. Memo. 102 ( 2019 )


Thomas K. Richey & Maureen P. Cleary ( 2023 )


Pang v. Comm'r , 101 T.C.M. 1252 ( 2011 )


Radding v. Commissioner , 55 T.C.M. 1029 ( 1988 )


Benner v. Commissioner , 36 T.C.M. 682 ( 1977 )


David v. Commissioner , 47 T.C.M. 1249 ( 1984 )


Ford v. Commissioner , 33 T.C.M. 496 ( 1974 )


Chamales v. Commissioner , 79 T.C.M. 1428 ( 2000 )


Goodfriend v. Commissioner , 52 T.C.M. 845 ( 1986 )