This opinion cited by 22 cases:
Joseph R. Lam v. Commissioners of Internal Revenue , 933 F.2d 1019 ( 1991 )
Emma R. Dorl v. Commissioner of Internal Revenue , 507 F.2d 406 ( 1974 )
Backstrom v. Commissioner , 73 T.C.M. 2723 ( 1997 )
Schmidt v. Commissioner , 72 T.C.M. 56 ( 1996 )
GAF Corporation and Subsidiaries v. Commissioner , 114 T.C. No. 33 ( 2000 )
Richard T. and Margie Wagner v. Commissioner , 118 T.C. No. 18 ( 2002 )
Nordbrock v. Comm'r , 83 T.C.M. 1604 ( 2002 )
Becker Holding Corp. v. Comm'r , 87 T.C.M. 1069 ( 2004 )
Llwellyn Greene-Thapedi v. Commissioner , 126 T.C. No. 1 ( 2006 )
NT, Inc. d.b.a. Natures Touch v. Commissioner , 126 T.C. No. 8 ( 2006 )
Talmage v. Commissioner , 71 T.C.M. 2370 ( 1996 )
Bradbury v. Commissioner , 71 T.C.M. 2775 ( 1996 )
Takamoto v. Commissioner , 71 T.C.M. 2281 ( 1996 )
Harvey v. Commissioner , 74 T.C.M. 191 ( 1997 )
M.J. Wood Assocs. v. Commissioner , 76 T.C.M. 700 ( 1998 )
Ketler v. Comm'r , 77 T.C.M. 1495 ( 1999 )
Hanashiro v. Commissioner , 77 T.C.M. 1539 ( 1999 )
Fisher v. Commissioner , 73 T.C.M. 2769 ( 1997 )
Gross v. Comm'r , 2008 Tax Ct. Memo LEXIS 214 ( 2008 )
Vigon v. Comm'r , 114 T.C.M. 4141 ( 2017 )
