This opinion cited by 10 cases:

Acquaviva v. Commissioner , 72 T.C.M. 1487 ( 1996 )


Peter M. and Susan L. Hoffman v. Commissioner , 119 T.C. No. 7 ( 2002 )


STEFFEN v. COMMISSIONER , 84 T.C.M. 301 ( 2002 )


Van Heemst v. Commissioner , 72 T.C.M. 26 ( 1996 )


Balice v. Comm'r , 98 T.C.M. 191 ( 2009 )


Richard M. Horn and Martha E. Horn v. Commissioner of Internal Revenue , 387 F.2d 621 ( 1967 )


Estate of Scott C. Ronning, Harlan L. Paul, Personal Representative v. Commissioner , 2019 T.C. Memo. 38 ( 2019 )


Beverly Clark Collection, LLC, Nelson Clark, Tax Matters Partner v. Commissioner , 2019 T.C. Memo. 150 ( 2019 )


Estate of Herman Klein, Deceased v. Commissioner of Internal Revenue , 537 F.2d 701 ( 1976 )


Jacoby v. Commissioner , 72 T.C.M. 1085 ( 1996 )