This opinion cited by 77 cases:
Cloutier v. Commissioner , 68 T.C.M. 1165 ( 1994 )
Egner v. Commissioner , 57 T.C.M. 484 ( 1989 )
Milito v. Commissioner , 57 T.C.M. 10 ( 1989 )
Wilber v. Commissioner , 54 T.C.M. 380 ( 1987 )
Gallentine v. Commissioner , 63 T.C.M. 1747 ( 1992 )
Nelon v. Commissioner , 73 T.C.M. 1843 ( 1997 )
Green v. Comm'r , 111 T.C.M. 1299 ( 2016 )
Phillips v. Commissioner , 63 T.C.M. 1757 ( 1992 )
Vereen v. Commissioner , 66 T.C.M. 276 ( 1993 )
Durland v. Comm'r , 112 T.C.M. 37 ( 2016 )
Edward Anthony Purvis & Maureen Helena Purvis v. Commissioner , 2020 T.C. Memo. 13 ( 2020 )
Ugorji Timothy Wilson Onyeani v. Commissioner ( 2020 )
BAGBY v. COMMISSIONER OF INTERNAL REVENUE , 102 T.C. 596 ( 1994 )
Paddock v. Commissioner , 51 T.C.M. 17 ( 1985 )
Ward v. Commissioner , 51 T.C.M. 1163 ( 1986 )
Wade v. Commissioner , 74 T.C.M. 326 ( 1997 )
Herd v. Commissioner , 68 T.C.M. 1261 ( 1994 )
Davis v. Commissioner , 66 T.C.M. 183 ( 1993 )
Beales v. Commissioner , 64 T.C.M. 1073 ( 1992 )
Tharp v. Commissioner , 57 T.C.M. 1190 ( 1989 )
