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 )