This opinion cited by 17 cases:

Geiger v. Comm'r , 92 T.C.M. 510 ( 2006 )


Shea v. Commissioner , 79 T.C.M. 2112 ( 2000 )


Herrington v. Comm'r , 101 T.C.M. 1336 ( 2011 )


Hawaii v. Comm'r , 101 T.C.M. 1648 ( 2011 )


Estate of Moragne v. Comm'r , 102 T.C.M. 635 ( 2011 )


Yoakum v. Comm'r , 88 T.C.M. 162 ( 2004 )


River City Ranches 1, Ltd. v. Comm'r , 85 T.C.M. 1365 ( 2003 )


Gerstenberger v. Commissioner , 81 T.C.M. 1235 ( 2001 )


Wanchek v. Comm'r , 94 T.C.M. 564 ( 2007 )


Halata v. Comm'r , 104 T.C.M. 804 ( 2012 )


Louisa B. Gunther Farcasanu v. Commissioner of Internal Revenue , 436 F.2d 146 ( 1970 )


Lisa A. Bruno v. Commissioner , 2020 T.C. Memo. 156 ( 2020 )


Enis v. Comm'r , 2017 Tax Ct. Memo LEXIS 222 ( 2017 )


Ames-Mechelke v. Comm'r , 106 T.C.M. 77 ( 2013 )


Meriano v. Commissioner , 71 T.C.M. 2060 ( 1996 )


Bunch v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 226 ( 2014 )


Davis v. Comm'r , 89 T.C.M. 1518 ( 2005 )