This opinion cited by 84 cases:

Bauman v. Commissioner , 71 T.C.M. 2961 ( 1996 )


National Western Life Insurance v. Merrill Lynch, Pierce, Fenner & Smith, Inc. , 213 F. Supp. 2d 331 ( 2002 )


Horn v. Commissioner , 90 T.C. 908 ( 1988 )


Ferrell v. Commissioner , 90 T.C. 1154 ( 1988 )


Smith v. Commissioner , 91 T.C. 733 ( 1988 )


Alexander v. Comm'r , 95 T.C. 467 ( 1990 )


Estate of Maxwell v. Commissioner , 98 T.C. 594 ( 1992 )


Aizawa v. Commissioner , 99 T.C. 197 ( 1992 )


Hudson v. Commissioner , 103 T.C. 90 ( 1994 )


In Re Applin , 1989 Bankr. LEXIS 2146 ( 1989 )


Todd Lieske ( 2023 )


Wofford v. Commissioner , 73 T.C.M. 1909 ( 1997 )


Butler v. Comm'r , 103 T.C.M. 1359 ( 2012 )


River City Ranches No. 4 v. Commissioner , 77 T.C.M. 2245 ( 1999 )


Brown v. Commissioner , 72 T.C.M. 139 ( 1996 )


Tarakci v. Commissioner , 80 T.C.M. 727 ( 2000 )


Andantech L.L.C. v. Comm'r , 83 T.C.M. 1476 ( 2002 )


Putanec v. Comm'r , 112 T.C.M. 620 ( 2016 )


Hulter v. Commissioner , 91 T.C. 371 ( 1988 )


Rybak v. Commissioner , 91 T.C. 524 ( 1988 )