This opinion cited by 10 cases:
Risner v. Commissioner , 71 T.C.M. 2210 ( 1996 )
Gammon v. Commissioner , 71 T.C.M. 1683 ( 1996 )
Santangelo v. Commissioner , 70 T.C.M. 878 ( 1995 )
Siegel v. Comm'r , 2017 Tax Ct. Summary LEXIS 52 ( 2017 )
David J. and Jo Dena Johnson v. Commissioner , 117 T.C. No. 18 ( 2001 )
Chase v. Comm'r , 87 T.C.M. 1414 ( 2004 )
Goers v. Commissioner , 78 T.C.M. 643 ( 1999 )
Stephanatos v. Comm'r , 87 T.C.M. 1429 ( 2004 )
j-douglas-kile-v-commissioner-of-internal-revenue-david-granzow-v , 739 F.2d 265 ( 1984 )
LIDDANE v. COMMISSIONER , 76 T.C.M. 107 ( 1998 )