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 1977

Churchman v. Commissioner , 68 T.C. 696 ( 1977 )

This opinion cited by 20 cases:

Maurice C. Dreicer v. Commissioner of Internal Revenue , 665 F.2d 1292 ( 1981 )

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

Taylor v. Commissioner , 76 T.C.M. 588 ( 1998 )

Busbee v. Commissioner , 79 T.C.M. 2131 ( 2000 )

Stasewich v. Commissioner , 81 T.C.M. 1122 ( 2001 )

TINNELL v. COMMISSIONER , 81 T.C.M. 1569 ( 2001 )

Thomas Allen Gullion v. Commissioner , 2013 T.C. Summary Opinion 65 ( 2013 )

Morrissey v. Comm'r , 2009 Tax Ct. Summary LEXIS 139 ( 2009 )

Perry v. Commissioner , 74 T.C.M. 616 ( 1997 )

Crile v. Comm'r , 108 T.C.M. 372 ( 2014 )

CALARCO v. COMISSIONER OF INTERNAL REVENUE , 2004 Tax Ct. Summary LEXIS 69 ( 2004 )

Wheeler v. Commissioner , 77 T.C.M. 1454 ( 1999 )

Storey v. Comm'r , 103 T.C.M. 1631 ( 2012 )

Price v. Comm'r , 108 T.C.M. 616 ( 2014 )

Moyer v. Comm'r , 112 T.C.M. 716 ( 2016 )

Knowles v. Comm'r , 114 T.C.M. 169 ( 2017 )

Gullion v. Comm'r , 2013 Tax Ct. Summary LEXIS 65 ( 2013 )

Savello v. Comm'r , 109 T.C.M. 1125 ( 2015 )

Storer v. Comm'r , 2007 Tax Ct. Summary LEXIS 56 ( 2007 )

Holmes v. Commissioner , 74 T.C.M. 494 ( 1997 )