This opinion cited by 15 cases:

Poppe v. Comm'r , 110 T.C.M. 401 ( 2015 )


Estate of Lydia Ramirez, Rowena L. Ramirez, Special Administrator v. Commissioner , 2018 T.C. Memo. 196 ( 2018 )


Kay v. Comm'r , 102 T.C.M. 19 ( 2011 )


Robert L. Perkins v. Commissioner , 129 T.C. No. 7 ( 2007 )


Vines v. Comm'r , 92 T.C.M. 460 ( 2006 )


Kirch v. Comm'r , 94 T.C.M. 291 ( 2007 )


Arberg v. Comm'r , 94 T.C.M. 215 ( 2007 )


Furey v. Comm'r , 97 T.C.M. 1143 ( 2009 )


Vines v. Comm'r , 98 T.C.M. 482 ( 2009 )


James R. Brown & Opal Freeman v. Commissioner , 2018 T.C. Memo. 91 ( 2018 )


Kohli v. Comm'r , 98 T.C.M. 572 ( 2009 )


Knish v. Comm'r , 92 T.C.M. 498 ( 2006 )


Assaderaghi v. Comm'r , 107 T.C.M. 1179 ( 2014 )


Mezrah v. Comm'r , 95 T.C.M. 1444 ( 2008 )


Kantor v. Comm'r , 96 T.C.M. 500 ( 2008 )