This opinion cited by 12 cases:

Whitten v. Commissioner , 70 T.C.M. 1064 ( 1995 )


Musshafen v. Comm'r , 2009 Tax Ct. Summary LEXIS 115 ( 2009 )


Cmty. Educ. Found. v. Comm'r , 112 T.C.M. 637 ( 2016 )


Peoples Prize v. Comm'r , 87 T.C.M. 813 ( 2004 )


Nelson v. Commissioner , 110 T.C. 114 ( 1998 )


Mel T. Nelson v. Commissioner , 110 T.C. No. 12 ( 1998 )


Madioni v. Commissioner , 73 T.C.M. 2157 ( 1997 )


Deer Park Country Club v. Commissioner , 70 T.C.M. 1445 ( 1995 )


Brunet v. Comm'r , 2008 Tax Ct. Summary LEXIS 96 ( 2008 )


Howard J. Sochurek v. Commissioner of Internal Revenue , 300 F.2d 34 ( 1962 )


Ohio Disability Ass'n v. Comm'r , 98 T.C.M. 462 ( 2009 )


Picard v. Commissioner , 74 T.C.M. 83 ( 1997 )