This opinion cited by 63 cases:

Butts v. Commissioner , 66 T.C.M. 1041 ( 1993 )


Dennis E. Bohner v. Commissioner , 143 T.C. No. 11 ( 2014 )


Marckwardt v. Commissioner , 62 T.C.M. 262 ( 1991 )


deTorres v. Commissioner , 65 T.C.M. 2381 ( 1993 )


Hawkins v. Commissioner , 66 T.C.M. 332 ( 1993 )


CLARKE v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 234 ( 2001 )


Estate of Chimblo v. Commissioner , 74 T.C.M. 1307 ( 1997 )


Youngs v. Commissioner , 69 T.C.M. 2032 ( 1995 )


Leitch v. Commissioner , 65 T.C.M. 2362 ( 1993 )


Shelley v. Commissioner , 68 T.C.M. 584 ( 1994 )


POYDA v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 196 ( 2001 )


Ronald McLean E. Video v. Comm'r , 85 T.C.M. 763 ( 2003 )


Lewis v. Commissioner , 66 T.C.M. 1830 ( 1993 )


Adair v. Commissioner , 70 T.C.M. 998 ( 1995 )


Matzek v. Commissioner , 64 T.C.M. 1056 ( 1992 )


Laraway v. Commissioner , 64 T.C.M. 1503 ( 1992 )


Whirlpool Financial Corporation & Consolidated Subsidiaries v. Commissioner , 154 T.C. No. 9 ( 2020 )


Grossman v. Commissioner , 72 T.C.M. 845 ( 1996 )


Lauer v. Commissioner , 68 T.C.M. 1253 ( 1994 )


Boulden v. Commissioner , 70 T.C.M. 216 ( 1995 )