This opinion cited by 33 cases:

Wicker v. Commissioner , 66 T.C.M. 757 ( 1993 )


Ware v. Commissioner , 57 T.C.M. 105 ( 1989 )


Tahamtan v. Commissioner , 69 T.C.M. 2682 ( 1995 )


David A. Novoselsky & Charmain J. Novoselsky v. Commissioner , 2020 T.C. Memo. 68 ( 2020 )


Houser v. Commissioner , 70 T.C.M. 131 ( 1995 )


Meighan v. Commissioner , 60 T.C.M. 401 ( 1990 )


Tomlinson v. Comm'r , 2007 Tax Ct. Summary LEXIS 223 ( 2007 )


Baker v. Comm'r , 96 T.C.M. 309 ( 2008 )


Calloway v. Comm'r , 135 T.C. 26 ( 2010 )


Winter v. Comm'r , 100 T.C.M. 604 ( 2010 )


Thiessen v. Comm'r , 146 T.C. 100 ( 2016 )


Barragan v. Commissioner , 65 T.C.M. 2091 ( 1993 )


Caton v. Commissioner , 69 T.C.M. 1937 ( 1995 )