This opinion cited by 14 cases:

Hagadone v. Commissioner , 76 T.C.M. 592 ( 1998 )


Reynolds v. Commissioner , 79 T.C.M. 1376 ( 2000 )


O'BRIEN v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 255 ( 2001 )


GALE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 57 ( 2002 )


Kelly v. Commissioner , 76 T.C.M. 135 ( 1998 )


Burton v. Comm'r , 97 T.C.M. 1309 ( 2009 )


Diaz Del Castillo v. Comm'r , 92 T.C.M. 112 ( 2006 )


Crittenden v. Comm'r , 85 T.C.M. 1548 ( 2003 )


ELLIS v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 114 ( 2004 )


Estate of Sower v. Comm'r , 2017 U.S. Tax Ct. LEXIS 44 ( 2017 )


Dormer v. Comm'r , 88 T.C.M. 27 ( 2004 )


Estate of Jones v. Commissioner , 71 T.C.M. 2305 ( 1996 )


Hyler v. Comm'r , 84 T.C.M. 717 ( 2002 )


TUSSEY v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 46 ( 2003 )