This opinion cited by 12 cases:

Wentz v. Commissioner , 105 T.C. 1 ( 1995 )


Edward W. Boucher and Gloria D. Boucher v. Commissioner of Internal Revenue , 693 F.2d 98 ( 1982 )


Corrigan v. Comm'r , 89 T.C.M. 1313 ( 2005 )


Cir v. Dunkin ( 2007 )


Commissioner v. Dunkin , 500 F.3d 1065 ( 2007 )


Mickey L. Worden Virginia L. Worden v. Commissioner of Internal Revenue , 2 F.3d 359 ( 1993 )


Custis v. Commissioner , 43 T.C.M. 1511 ( 1982 )


Brewer v. Commissioner , 64 T.C.M. 697 ( 1992 )


Ball v. Commissioner , 47 T.C.M. 1684 ( 1984 )


Worden v. Commissioner , 64 T.C.M. 408 ( 1992 )


Langer v. Commissioner , 63 T.C.M. 1900 ( 1992 )


Faris v. Commissioner , 56 T.C.M. 319 ( 1988 )