This opinion cited by 65 cases:
Geiger v. Commissioner , 77 T.C.M. 1468 ( 1999 )
O'Reilly v. Commissioner , 67 T.C.M. 2176 ( 1994 )
Friedman v. Commissioner , 52 T.C.M. 1297 ( 1987 )
BURNETT v. COMMISSIONER , 84 T.C.M. 101 ( 2002 )
Gowen v. Comm'r , 2017 Tax Ct. Summary LEXIS 58 ( 2017 )
Merlino v. Commissioner , 65 T.C.M. 2593 ( 1993 )
Feder v. Comm'r , 103 T.C.M. 1068 ( 2012 )
James S. & Carol S. Callahan v. Commissioner , 2013 T.C. Memo. 131 ( 2013 )
COYLE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 42 ( 2002 )
Zaklama v. Comm'r , 104 T.C.M. 760 ( 2012 )
Royster v. Commissioner , 54 T.C.M. 587 ( 1987 )
Slawek v. Commissioner , 54 T.C.M. 364 ( 1987 )
Franklin v. Commissioner , 65 T.C.M. 2497 ( 1993 )
Alvarez v. Commissioner , 70 T.C.M. 518 ( 1995 )
Novoa v. Commissioner , 75 T.C.M. 2360 ( 1998 )
DiDonato v. Comm'r , 105 T.C.M. 1067 ( 2013 )
Kupersmit v. Comm'r , 112 T.C.M. 492 ( 2016 )
Berry v. Commissioner , 60 T.C.M. 292 ( 1990 )
Ryan v. Commissioner , 75 T.C.M. 1778 ( 1998 )
Richardson v. Comm'r , 91 T.C.M. 981 ( 2006 )