This opinion cited by 23 cases:

Nauman v. Commissioner , 75 T.C.M. 2497 ( 1998 )


Dreicer v. Commissioner , 78 T.C. 642 ( 1982 )


Tax Practice Mgmt. v. Comm'r , 100 T.C.M. 501 ( 2010 )


Beauchamp v. Commissioner , 74 T.C.M. 425 ( 1997 )


Richards v. Commissioner , 77 T.C.M. 2006 ( 1999 )


Arevalo v. Commissioner , 78 T.C.M. 634 ( 1999 )


Marvin v. Commissioner , 78 T.C.M. 728 ( 1999 )


Strode v. Comm'r , 109 T.C.M. 1599 ( 2015 )


Charla Gates Cannon v. Commissioner of Internal Revenue , 949 F.2d 345 ( 1992 )


Edward C. Lee and Mary C. Lee v. Commissioner of Internal Revenue , 723 F.2d 1424 ( 1984 )


Wolf v. Commissioner , 67 T.C.M. 2327 ( 1994 )


United States v. American Bar Endowment , 106 S. Ct. 2426 ( 1986 )


Tetz v. Commissioner , 58 T.C.M. 1211 ( 1990 )


Mediaworks, Inc. v. Comm'r , 88 T.C.M. 73 ( 2004 )


D'Errico v. Comm'r , 103 T.C.M. 1802 ( 2012 )


Swigert v. Commissioner , 44 T.C.M. 992 ( 1982 )


Blake v. Commissioner , 42 T.C.M. 1336 ( 1981 )


Sutton v. Commissioner , 84 T.C. 210 ( 1985 )


Warden v. Commissioner , 69 T.C.M. 2432 ( 1995 )


McLarney v. Commissioner , 44 T.C.M. 752 ( 1982 )