This opinion cited by 11 cases:

Zaban v. Commissioner , 74 T.C.M. 1002 ( 1997 )


KLING v. COMMISSIONER , 81 T.C.M. 1448 ( 2001 )


McGhee v. Comm'r , 100 T.C.M. 473 ( 2010 )


Peterson v. Commissioner , 73 T.C.M. 1714 ( 1997 )


Bell v. Commissioner , 75 T.C.M. 2129 ( 1998 )


Work v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 304 ( 2014 )


Barranco v. Comm'r , 85 T.C.M. 778 ( 2003 )


Meyer v. Commissioner , 72 T.C.M. 546 ( 1996 )


Dawson v. Commissioner , 71 T.C.M. 2286 ( 1996 )


Fields v. Commissioner , 72 T.C.M. 675 ( 1996 )


Goings v. Commissioner , 73 T.C.M. 2065 ( 1997 )