This opinion cited by 342 cases:

Margarette Nau v. Commissioner , 2012 T.C. Summary Opinion 106 ( 2012 )


Meserve Drilling Partners v. Commissioner , 71 T.C.M. 2146 ( 1996 )


Joseph v. Commissioner , 71 T.C.M. 2187 ( 1996 )


Golub v. Comm'r , 95 T.C.M. 1442 ( 2008 )


Schneller v. Comm'r , 96 T.C.M. 101 ( 2008 )


Starbuck v. Comm'r , 92 T.C.M. 308 ( 2006 )


William Goddard ( 2022 )


Wood v. Commissioner (In Re Wood) , 18 Fla. L. Weekly Fed. B 422 ( 2005 )


Bruce K. v. Comm'r , 2006 Tax Ct. Summary LEXIS 56 ( 2006 )


Harvey M. Pert, Transferee v. Commissioner , 105 T.C. No. 24 ( 1995 )


Flynn v. Commissioner , 80 T.C.M. 91 ( 2000 )


MOORE v. COMMISSIONER , 82 T.C.M. 930 ( 2001 )


Richard A. Wilson v. Commissioner , 118 T.C. No. 33 ( 2002 )


Wagner v. Comm'r , 84 T.C.M. 96 ( 2002 )


Joseph W. Dorn v. Commissioner , 119 T.C. No. 22 ( 2002 )


Kathryn Bernal v. Commissioner , 120 T.C. No. 6 ( 2003 )


Yvonne E. Thurner v. Commissioner , 121 T.C. No. 3 ( 2003 )


Voigt v. Comm'r , 87 T.C.M. 1080 ( 2004 )


Noons v. Comm'r , 88 T.C.M. 388 ( 2004 )


Clara L. Prevo v. Commissioner , 123 T.C. No. 21 ( 2004 )