This opinion cited by 16 cases:
Fohrmeister v. Commissioner , 73 T.C.M. 2483 ( 1997 )
Joyce Aston v. Commissioner , 109 T.C. No. 18 ( 1997 )
Hatcher v. Comm'r , 112 T.C.M. 415 ( 2016 )
John v. Comm'r , 88 T.C.M. 437 ( 2004 )
MCFADDEN v. COMMISSIONER , 84 T.C.M. 6 ( 2002 )
Lencke v. Commissioner , 73 T.C.M. 3152 ( 1997 )
Barrett v. Commissioner , 71 T.C.M. 2863 ( 1996 )
Deutsch v. Comm'r , 104 T.C.M. 573 ( 2012 )
Cooper v. Comm'r , 110 T.C.M. 321 ( 2015 )
James C. Cooper & Lorelei M. Cooper v. Commissioner , 143 T.C. 194 ( 2014 )
Espaillat v. Comm'r , 110 T.C.M. 387 ( 2015 )
Bradford J. Sarvak v. Commissioner , 2018 T.C. Memo. 68 ( 2018 )
Chen v. Comm'r , 2006 Tax Ct. Memo LEXIS 163 ( 2006 )
SATLIN v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 149 ( 2005 )
Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal Revenue , 467 F.2d 47 ( 1972 )
American Underwriters v. Commissioner , 72 T.C.M. 1511 ( 1996 )