This opinion cited by 9 cases:
RANKIN v. COMMISSIONER , 72 T.C.M. 289 ( 1996 )
Robert Lewis Starer & Merle Ann Starer ( 2022 )
James M. Rankin Shirley Rankin v. Commissioner of Internal Revenue , 138 F.3d 1286 ( 1998 )
Lozon v. Commissioner , 73 T.C.M. 2914 ( 1997 )
Firetag v. Commissioner , 78 T.C.M. 645 ( 1999 )
Humphrey, Farrington & McClain, P.C. v. Comm'r , 105 T.C.M. 1150 ( 2013 )
MORGANSTEIN v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 100 ( 2002 )
Storey v. Comm'r , 103 T.C.M. 1631 ( 2012 )
Pelton & Gunther v. Commissioner , 78 T.C.M. 578 ( 1999 )