This opinion cited by 102 cases:
Elmo Hollie Thibodeaux, Jr. v. Commissioner , 2013 T.C. Summary Opinion 7 ( 2013 )
Langley v. Commissioner , 71 T.C.M. 2659 ( 1996 )
Cowan v. Commissioner , 71 T.C.M. 2649 ( 1996 )
Blake v. Commissioner , 75 T.C.M. 2256 ( 1998 )
Parker v. Comm'r , 103 T.C.M. 1321 ( 2012 )
Cullinane v. Commissioner , 77 T.C.M. 1192 ( 1999 )
Santangelo v. Commissioner , 70 T.C.M. 878 ( 1995 )
Risner v. Commissioner , 71 T.C.M. 2210 ( 1996 )
Wagner v. Comm'r , 84 T.C.M. 96 ( 2002 )
Hodsdon v. Comm'r , 2008 Tax Ct. Summary LEXIS 84 ( 2008 )
Holliday v. Comm'r , 88 T.C.M. 41 ( 2004 )
In Re Lowell H. Becraft, Jr. United States of America v. Kenneth W. Nelson , 885 F.2d 547 ( 1989 )
Abrams v. Commissioner , 82 T.C. 403 ( 1984 )
PEOPLE OF CAL. EX REL. ERVIN v. District Director , 170 F. Supp. 2d 1040 ( 2001 )
United States v. Pugh , 717 F. Supp. 2d 271 ( 2010 )
Philips v. Commissioner , 70 T.C.M. 1315 ( 1995 )
Gammon v. Commissioner , 71 T.C.M. 1683 ( 1996 )
Takaba v. Comm'r , 119 T.C. 285 ( 2002 )
Donald Eugene Harding v. Samuel A. Lewis , 834 F.2d 853 ( 1987 )
United States v. Ruth Studley , 783 F.2d 934 ( 1986 )
