This opinion cited by 76 cases:

Heston v. Commissioner , 72 T.C.M. 135 ( 1996 )


Friedman v. Commissioner , 72 T.C.M. 1559 ( 1996 )


Jones v. Commissioner , 74 T.C.M. 311 ( 1997 )


Anderson v. Commissioner , 74 T.C.M. 1248 ( 1997 )


Talmage v. Comm'r , 95 T.C.M. 1122 ( 2008 )


Katerelos v. Commissioner , 72 T.C.M. 205 ( 1996 )


RAYMOND v. COMMISSIONER , 81 T.C.M. 1535 ( 2001 )


Aston v. Comm'r , 85 T.C.M. 1158 ( 2003 )


Aaron v. Comm'r , 87 T.C.M. 1087 ( 2004 )


Joseph Engesser v. Commissioner , 2018 T.C. Summary Opinion 29 ( 2018 )


Dysle v. Comm'r , 88 T.C.M. 624 ( 2004 )


Guthrie v. Comm'r , 90 T.C.M. 146 ( 2005 )


Teong-Chan Gaw v. Commissioner , 70 T.C.M. 1196 ( 1995 )


RANKIN v. COMMISSIONER , 72 T.C.M. 289 ( 1996 )


Montoro v. Commissioner , 73 T.C.M. 3113 ( 1997 )


Estate of Van Tine v. Commissioner , 76 T.C.M. 530 ( 1998 )


Chiappetti v. Commissioner , 71 T.C.M. 2778 ( 1996 )


Yoon v. Commissioner , 72 T.C.M. 986 ( 1996 )


Pyron v. Commissioner , 73 T.C.M. 2581 ( 1997 )


Johnson v. Commissioner , 75 T.C.M. 2271 ( 1998 )