This opinion cited by 57 cases:

David J. Jarrett v. Commissioner , 2018 T.C. Memo. 73 ( 2018 )


Galluzzo v. Comm'r , 105 T.C.M. 1814 ( 2013 )


Gerald D. Ward and Joan Ward (Deceased) v. Commissioner of Internal Revenue , 907 F.2d 517 ( 1990 )


Cherizol v. Comm'r , 107 T.C.M. 1573 ( 2014 )


MICHAEL RISING SUN v. COMMISSIONER , 81 T.C.M. 1854 ( 2001 )


Pickering v. Commissioner , 75 T.C.M. 2152 ( 1998 )


BERNARD v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 246 ( 2001 )


Taylor v. Comm'r , 111 T.C.M. 1371 ( 2016 )


PERKINS v. COMMISSIONER , 84 T.C.M. 67 ( 2002 )


Reed v. Commissioner , 71 T.C.M. 1686 ( 1996 )


NICHOLS v. COMMISSIONER , 84 T.C.M. 483 ( 2002 )


Hyler v. Comm'r , 84 T.C.M. 717 ( 2002 )


Webb v. Commissioner , 72 T.C.M. 826 ( 1996 )


Follum v. Commissioner , 72 T.C.M. 1076 ( 1996 )


JOHNSON v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 191 ( 2001 )


Pack v. Comm'r , 84 T.C.M. 551 ( 2002 )


Estate of Rule v. Comm'r , 98 T.C.M. 674 ( 2009 )