This opinion cited by 14 cases:

Letantia Bussell and Estate of John Bussell, Letantia Bussell, Surviving Spouse v. Commissioner , 130 T.C. No. 13 ( 2008 )


George G. Green v. Commissioner , 121 T.C. No. 18 ( 2003 )


Lincoln C. Pearson & Victoria K. Pearson v. Commissioner , 149 T.C. No. 20 ( 2017 )


Michael A. Zapara and Gina A. Zapara v. Commissioner , 124 T.C. No. 14 ( 2005 )


Herbert and Rosalie Clark v. Commissioner , 125 T.C. No. 7 ( 2005 )


Hoover v. Comm'r , 91 T.C.M. 1053 ( 2006 )


Michael A. Zapara and Gina A. Zapara v. Commissioner , 126 T.C. No. 11 ( 2006 )


Drake v. Comm'r , 92 T.C.M. 37 ( 2006 )


Bibby v. Comm'r , 106 Tax Ct. Mem. Dec. (CCH) 665 ( 2013 )


Smith v. Comm'r , 97 T.C.M. 1134 ( 2009 )


Hickey v. Comm'r , 85 T.C.M. 1024 ( 2003 )


Dorn v. Comm'r , 86 T.C.M. 5 ( 2003 )


Ang v. Comm'r , 107 T.C.M. 1281 ( 2014 )


Space v. Comm'r , 98 T.C.M. 328 ( 2009 )