This opinion cited by 71 cases:

SHUANG DI SUN v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 17 ( 2005 )


Ordlock v. Cir ( 2008 )


Reilly-Casey v. Comm'r , 106 T.C.M. 707 ( 2013 )


Estate of Sympson v. CIR ( 1997 )


Kathleen K. Davis v. Commissioner Internal Revenue Service , 26 F.3d 130 ( 1994 )


Park v. Commissioner , 25 F.3d 1289 ( 1994 )


Campbell v. Comm'r , 91 T.C.M. 735 ( 2006 )


Montgomery v. CIR ( 1999 )


Walters v. Commissioner , 75 T.C.M. 2007 ( 1998 )


Morris v. Commissioner , 72 T.C.M. 1042 ( 1996 )


Goings v. Commissioner , 73 T.C.M. 2065 ( 1997 )


McComb v. Commissioner , 68 T.C.M. 1248 ( 1994 )


Meyer v. Commissioner , 72 T.C.M. 546 ( 1996 )


Aude v. Commissioner , 74 T.C.M. 993 ( 1997 )


McClelland v. Comm'r , 89 T.C.M. 1329 ( 2005 )


Robinson v. Commissioner , 68 T.C.M. 1158 ( 1994 )


Kappenberg v. Commissioner , 67 T.C.M. 3132 ( 1994 )


Estate of Carl I. Heim, Deceased, Isabelle J. Heim v. Commissioner of Internal Revenue , 914 F.2d 1322 ( 1990 )


Kenney v. Commissioner , 70 T.C.M. 614 ( 1995 )


Wimpie v. Commissioner , 67 T.C.M. 2091 ( 1994 )