This opinion cited by 18 cases:

Laciny v. Comm'r , 105 T.C.M. 1645 ( 2013 )


Cadwell v. Commissioner , 70 T.C.M. 1318 ( 1995 )


Boettner v. Commissioner , 76 T.C.M. 622 ( 1998 )


Wynn v. Commissioner , 70 T.C.M. 1646 ( 1995 )


Garza v. Comm'r , 113 T.C.M. 1023 ( 2017 )


O.K. Armstrong and M.M. Armstrong v. The United States , 354 F.2d 274 ( 1965 )


William Kale v. Commissioner , 1996 T.C. Memo. 196 ( 1996 )


HI-Q Personnel, Inc. v. Commissioner , 132 T.C. No. 13 ( 2009 )


Haldane M. Plunkett v. Commissioner of Internal Revenue , 465 F.2d 299 ( 1972 )


Wallace v. Commissioner , 79 T.C.M. 1492 ( 2000 )


Fitzpatrick v. Commissioner , 70 T.C.M. 1357 ( 1995 )


Anderson v. Comm'r , 97 T.C.M. 1179 ( 2009 )


Toney v. Comm'r , 86 T.C.M. 678 ( 2003 )


Williams v. Comm'r , 97 T.C.M. 1422 ( 2009 )


Montalbano v. Comm'r , 94 T.C.M. 499 ( 2007 )


Unger v. Commissioner , 80 T.C.M. 276 ( 2000 )


MOORE v. COMMISSIONER , 81 T.C.M. 1442 ( 2001 )


Ferguson v. Comm'r , 87 T.C.M. 1189 ( 2004 )