This opinion cited by 38 cases:

Estate of Rickman v. Commissioner , 70 T.C.M. 1335 ( 1995 )


Risner v. Commissioner , 71 T.C.M. 2210 ( 1996 )


Freedman v. Comm'r , 100 T.C.M. 43 ( 2010 )


Estate of Anthony K. Washington, Lenda Washington, Personal Representative ( 2022 )


James P. Donoghue & Elaine S. Donoghue v. Commissioner , 2019 T.C. Memo. 71 ( 2019 )


White v. Commissioner , 74 T.C.M. 866 ( 1997 )


Rountree Cotton Co. v. Commissioner , 113 T.C. No. 28 ( 1999 )


Gary G. Boyd v. Commissioner , 117 T.C. No. 12 ( 2001 )


Joseph D. and Wanda S. Lunsford v. Commissioner , 117 T.C. No. 16 ( 2001 )


David W. Trout v. Commissioner , 131 T.C. No. 16 ( 2008 )


Jackson v. Comm'r , 103 T.C.M. 1271 ( 2012 )


Lubyanitskaya v. Comm'r , 103 T.C.M. 1496 ( 2012 )


Constantine Gus Cristo v. Commissioner , 2017 T.C. Memo. 239 ( 2017 )


Kevin E. Rushing v. Commissioner , 2018 T.C. Memo. 23 ( 2018 )


Maria Ivon Moya v. Commissioner , 152 T.C. No. 11 ( 2019 )


Water-Pure Sys. v. Comm'r , 934 T.C.M. 934 ( 2003 )


Western Mgmt. v. Comm'r , 85 T.C.M. 1442 ( 2003 )


Estate of Weiss v. Comm'r , 90 T.C.M. 566 ( 2005 )


Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue , 814 F.2d 1363 ( 1987 )


William H. Zuhone, Jr. And Audra M. Zuhone v. Commissioner of Internal Revenue , 883 F.2d 1317 ( 1989 )