This opinion cited by 29 cases:
Yoshihara v. Commissioner , 78 T.C.M. 789 ( 1999 )
United States v. Smith , 657 F. Supp. 646 ( 1986 )
James E. Edwards Family Trust Ex Rel. Edwards v. United States , 572 F. Supp. 22 ( 1983 )
Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )
Mowrey v. Commissioner , 78 T.C.M. 52 ( 1999 )
MATRIXINFOSYS TRUST v. COMMISSIONER , 81 T.C.M. 1726 ( 2001 )
Fleischer v. Comm'r , 112 T.C.M. 723 ( 2016 )
Brian D. Ray & Betsy Ray v. Commissioner , 2018 T.C. Memo. 160 ( 2018 )
Charles Johnson v. United States , 698 F.2d 372 ( 1983 )
Dr. Bruce Holman Audrey B. Holman v. United States , 728 F.2d 462 ( 1984 )
Wheeler v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 388 ( 2014 )
Alsop v. Commissioner , 77 T.C.M. 2050 ( 1999 )
Jason B. Sage v. Commissioner , 154 T.C. No. 12 ( 2020 )
Ronnie J. Smith & Sheila C. Smith v. Commissioner , 2018 T.C. Memo. 170 ( 2018 )
Pacific Management Group, BSC Leasing, Inc., Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 131 ( 2018 )
Williams v. Comm'r , 101 T.C.M. 1408 ( 2011 )
Berger v. Commissioner , 71 T.C.M. 2160 ( 1996 )
CARALAN TRUST v. COMMISSIONER , 82 T.C.M. 559 ( 2001 )
McManus v. Comm'r , 91 T.C.M. 979 ( 2006 )
Lopez v. Comm'r , 114 T.C.M. 270 ( 2017 )
