This opinion cited by 34 cases:

Cung v. Comm'r , 105 T.C.M. 1508 ( 2013 )


Sodoma v. Commissioner , 71 T.C.M. 3178 ( 1996 )


Martinez v. Commissioner , 73 T.C.M. 2289 ( 1997 )


Brennan v. Commissioner , 74 T.C.M. 69 ( 1997 )


Earl v. Commissioner , 73 T.C.M. 3092 ( 1997 )


Thorpe v. Commissioner , 74 T.C.M. 219 ( 1997 )


Foster v. Comm'r , 71 T.C.M. 3181 ( 1996 )


Sheldon R. and Phyllis Milenbach v. Commissioner , 106 T.C. No. 8 ( 1996 )


Alderson v. United States , 718 F. Supp. 2d 1186 ( 2010 )


Duffy v. United States , 115 A.F.T.R.2d (RIA) 818 ( 2015 )


Garcia v. UNM Bd. of Regents , 9 N.M. 736 ( 2016 )


Dye v. United States , 121 F.3d 1399 ( 1997 )


Delaney v. IRS ( 1996 )


Fredrickson v. Commissioner , 73 T.C.M. 2287 ( 1997 )


Wise v. Commissioner , 75 T.C.M. 1514 ( 1998 )


Harford v. Commissioner , 76 T.C.M. 771 ( 1998 )


Sherman v. Commissioner , 77 T.C.M. 2199 ( 1999 )


O.S.C. & Associates, Inc., D.B.A. Olympic Screen Crafts v. Commissioner of Internal Revenue , 187 F.3d 1116 ( 1999 )


Francisco v. United States ( 2001 )


Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue , 213 F.3d 1187 ( 2000 )