This opinion cited by 8 cases:
George H. Jones and Betty A. Jones v. Commissioner of Internal Revenue , 927 F.2d 849 ( 1991 )
Teruya Brothers, Ltd. & Subsidiaries v. Commissioner , 124 T.C. No. 4 ( 2005 )
Jesse A. Linde & Dawn Linde v. Commissioner , 2017 T.C. Memo. 180 ( 2017 )
Acone v. Comm'r , 114 T.C.M. 219 ( 2017 )
Douglas H. Cutting v. Commissioner , 2020 T.C. Memo. 158 ( 2020 )
Estate of Travis L. Sanders, Thomas S. Hogan, Jr., Personal Representative, and The Government of the United States Virgin Islands v. Commissioner , 144 T.C. 63 ( 2015 )
Hudson v. Comm'r , 2017 Tax Ct. Memo LEXIS 221 ( 2017 )
Orr v. Comm'r , 2010 Tax Ct. Summary LEXIS 70 ( 2010 )