This opinion cited by 15 cases:

Jennings v. Commissioner , 74 T.C.M. 702 ( 1997 )


Nacchio v. United States , 824 F.3d 1370 ( 2016 )


Upchurch v. Comm'r , 100 T.C.M. 85 ( 2010 )


Laing v. Commissioner , 74 T.C.M. 1340 ( 1997 )


Roberts v. Commissioner , 76 T.C.M. 298 ( 1998 )


Sydney G. and Lisa M. Smith v. Commissioner , 133 T.C. No. 18 ( 2009 )


Clement Ziroli & Dawn M. Ziroli ( 2022 )


Estate of Glenn G. Forgey v. Commissioner , 115 T.C. No. 11 ( 2000 )


David J. and Jo Dena Johnson v. Commissioner , 117 T.C. No. 18 ( 2001 )


Rustam v. Comm'r , 89 T.C.M. 829 ( 2005 )


Vu v. Comm'r , 2016 Tax Ct. Summary LEXIS 73 ( 2016 )


Lawrence G. Graev & Lorna Graev v. Commissioner , 149 T.C. No. 23 ( 2017 )


Jon T. Stephens and Susanne Stephens v. Commissioner of Internal Revenue , 112 A.L.R. Fed. 771 ( 1990 )


Garbett v. Commissioner , 79 T.C.M. 1425 ( 2000 )


Harper v. Comm'r , 2008 Tax Ct. Summary LEXIS 104 ( 2008 )