This opinion cited by 10 cases:

Chu v. Commissioner , 72 T.C.M. 1519 ( 1996 )


Estrada v. Commissioner , 73 T.C.M. 2585 ( 1997 )


Crandall v. Comm'r , 2011 Tax Ct. Summary LEXIS 14 ( 2011 )


Trans City Life Insurance Company, an Arizona Corporation v. Commissioner , 106 T.C. No. 15 ( 1996 )


Chambers v. Comm'r , 101 T.C.M. 1550 ( 2011 )


Donald DeCleene and Doris DeCleene v. Commissioner , 115 T.C. No. 34 ( 2000 )


Tillman v. Commissioner , 71 T.C.M. 1696 ( 1996 )


Goldberg v. Commissioner , 73 T.C.M. 1988 ( 1997 )


Laurent v. Commissioner , 71 T.C.M. 2566 ( 1996 )


Estate of Magnin v. Commissioner , 81 T.C.M. 1126 ( 2001 )