This opinion cited by 57 cases:
Arroyo v. Comm'r , 105 T.C.M. 1674 ( 2013 )
Lundy v. Commissioner , 73 T.C.M. 1693 ( 1997 )
Estate of Callaway v. Commissioner , 75 T.C.M. 1956 ( 1998 )
Thomas v. Commissioner , 76 T.C.M. 988 ( 1998 )
Raczkowski v. Comm'r , 93 T.C.M. 1045 ( 2007 )
Munoz v. Commissioner , 79 T.C.M. 1366 ( 2000 )
Phillips v. Commissioner , 71 T.C.M. 2850 ( 1996 )
Sicari v. Commissioner , 73 T.C.M. 2136 ( 1997 )
Guerrero v. Commissioner , 75 T.C.M. 2530 ( 1998 )
Hunter v. Comm'r , 87 T.C.M. 1143 ( 2004 )
White v. Comm'r , 2012 Tax Ct. Summary LEXIS 50 ( 2012 )
Noyes v. Comm'r , 113 T.C.M. 1127 ( 2017 )
William L. King and Darlene E. King v. Commissioner of Internal Revenue , 857 F.2d 676 ( 1988 )
Millsap v. Commissioner , 75 T.C.M. 2190 ( 1998 )
Sprankle v. Commissioner , 79 T.C.M. 1654 ( 2000 )
Goldman v. Commissioner , 71 T.C.M. 3176 ( 1996 )
Crawford v. Commissioner , 72 T.C.M. 999 ( 1996 )
Shubin v. Comm'r , 85 T.C.M. 1231 ( 2003 )
Koerner v. Commissioner , 73 T.C.M. 2386 ( 1997 )
Clevenger v. Commissioner , 75 T.C.M. 1679 ( 1998 )