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 1997

Monahan v. Commissioner , 109 T.C. 235 ( 1997 )

This opinion cited by 32 cases:

Finazzo v. Comm'r , 83 T.C.M. 1297 ( 2002 )

Estate of Cavett v. Commissioner , 79 T.C.M. 1662 ( 2000 )

Estate of Sommers v. Comm'r , 105 T.C.M. 1041 ( 2013 )

ESTATE OF H.A. TRUE v. COMMISSIONER , 82 T.C.M. 27 ( 2001 )

Bitker v. Comm'r , 86 T.C.M. 72 ( 2003 )

Life Care Cmtys. of Am., Ltd. v. Comm'r , 87 T.C.M. 799 ( 2004 )

Kightlinger v. Commissioner , 76 T.C.M. 611 ( 1998 )

WIEST v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 32 ( 2002 )

Spera v. Commissioner , 75 T.C.M. 2540 ( 1998 )

COMEY v. COMMISSIONER , 82 T.C.M. 766 ( 2001 )

KELLEN v. COMMISSIONER , 83 T.C.M. 1110 ( 2002 )

Close v. Comm'r , 107 T.C.M. 1124 ( 2014 )