This opinion cited by 18 cases:

Meeks v. Commissioner , 75 T.C.M. 1997 ( 1998 )


Lewis v. Comm'r , 2010 Tax Ct. Summary LEXIS 175 ( 2010 )


Thompson v. Comm'r , 94 T.C.M. 24 ( 2007 )


Kent v. Comm'r , 2009 Tax Ct. Summary LEXIS 40 ( 2009 )


McGovern v. Comm'r , 2013 Tax Ct. Summary LEXIS 73 ( 2013 )


Kopaigora v. Comm'r , 2016 Tax Ct. Summary LEXIS 35 ( 2016 )


GALLIGAN v. COMMISSIONER , 83 T.C.M. 1859 ( 2002 )


Warren v. Comm'r , 85 T.C.M. 1494 ( 2003 )


Ortega v. Comm'r , 2009 Tax Ct. Summary LEXIS 120 ( 2009 )


Santos v. Comm'r , 111 T.C.M. 1434 ( 2016 )


Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue , 443 F.2d 29 ( 1971 )


John Melnik and Judith Melnik v. United States , 521 F.2d 1065 ( 1975 )


Morgain Mary McGovern v. Commissioner , 2013 T.C. Summary Opinion 74 ( 2013 )


Singleton-Clarke v. Comm'r , 2009 Tax Ct. Summary LEXIS 183 ( 2009 )


Ray v. Comm'r , 2009 Tax Ct. Summary LEXIS 72 ( 2009 )


WILL M. McEUEN v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 142 ( 2004 )


Weiszmann v. Commissioner , 31 T.C.M. 1201 ( 1972 )


Allemeier v. Comm'r , 90 T.C.M. 197 ( 2005 )