This opinion cited by 52 cases:

Leonard v. Commissioner , 76 T.C.M. 255 ( 1998 )


Olsen v. Comm'r , 96 T.C.M. 415 ( 2008 )


Rossman v. Comm'r , 91 T.C.M. 1282 ( 2006 )


AMC Trust v. Comm'r , 90 T.C.M. 87 ( 2005 )


Rogers v. Comm'r , 90 T.C.M. 430 ( 2005 )


Lundgren v. Comm'r , 92 T.C.M. 171 ( 2006 )


CASTRO v. COMMISSIONER , 81 T.C.M. 1615 ( 2001 )


Estrada v. Commissioner , 73 T.C.M. 2585 ( 1997 )


Samuel Wegbreit & Elizabeth J. Wegbreit v. Commissioner , 2019 T.C. Memo. 82 ( 2019 )


Forest L. Buckmaster v. Commissioner , 1997 T.C. Memo. 236 ( 1997 )


Ghalardi Income Tax Educ. Found. v. Commissioner , 76 T.C.M. 1114 ( 1998 )


United States v. Smith , 657 F. Supp. 646 ( 1986 )


George v. Commissioner , 78 T.C.M. 816 ( 1999 )


Ago ( 2011 )


William A. Mertsching v. United States , 704 F.2d 505 ( 1983 )


James E. Edwards Family Trust Ex Rel. Edwards v. United States , 572 F. Supp. 22 ( 1983 )


Richardson v. CIR ( 2007 )


Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )


Lund v. Commissioner , 80 T.C.M. 599 ( 2000 )


Vlach v. Comm'r , 105 T.C.M. 1690 ( 2013 )