This opinion cited by 23 cases:
Jake Z. Schrum Ruby E. Schrum Dannie L. Schrum Jeanette v. Schrum Donald L. Moore Judith A. Moore v. Commissioner of the Internal Revenue Service , 33 F.3d 426 ( 1994 )
Lori Michelle Patitz & Andrew Robert Moody ( 2022 )
Ronald W. Howland, Jr. & Marilee R. Howland ( 2022 )
Joseph Amundsen ( 2023 )
Haeder v. Commissioner , 81 T.C.M. 987 ( 2001 )
Freed v. Comm'r , 88 T.C.M. 288 ( 2004 )
Rollins v. Comm'r , 88 T.C.M. 447 ( 2004 )
Veronica Chu v. Commissioner , 2005 T.C. Memo. 110 ( 2005 )
Simpson Fin. Servs. v. Commissioner , 72 T.C.M. 92 ( 1996 )
Mears v. Comm'r , 105 T.C.M. 1354 ( 2013 )
Brown v. Commissioner , 71 T.C.M. 1974 ( 1996 )
MONTGOMERY v. COMMISSIONER , 73 T.C.M. 3095 ( 1997 )
ESTATE OF FRANK JOHNSON v. COMMISSIONER , 2001 Tax Ct. Memo LEXIS 265 ( 2001 )
Chapman v. Commissioner , 73 T.C.M. 2405 ( 1997 )
Herbert C. Haynes, Inc. v. Comm'r , 88 T.C.M. 122 ( 2004 )
Beecroft v. Commissioner , 73 T.C.M. 1743 ( 1997 )
Humphrey v. Comm'r , 113 T.C.M. 1380 ( 2017 )
Tyrone Dietz & Toni Dietz ( 2023 )
Craft v. Comm'r , 90 T.C.M. 149 ( 2005 )
Hoang v. Comm'r , 91 T.C.M. 899 ( 2006 )