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 )