This opinion cited by 10 cases:
Crile v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 372 ( 2014 )
Christine v. Comm'r , 99 T.C.M. 1591 ( 2010 )
Ziporyn v. Commissioner , 73 T.C.M. 2440 ( 1997 )
Ruggiero v. Commissioner , 74 T.C.M. 662 ( 1997 )
Vitale v. Commissioner , 77 T.C.M. 1869 ( 1999 )
HARRIS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 148 ( 2001 )
Edward W. And Leona J. Andrews v. Commissioner of Internal Revenue , 931 F.2d 132 ( 1991 )
NELSON v. COMMISSIONER , 81 T.C.M. 1632 ( 2001 )
Storey v. Comm'r , 103 T.C.M. 1631 ( 2012 )
Savello v. Comm'r , 109 T.C.M. 1125 ( 2015 )