This opinion cited by 72 cases:

Beckey v. Comm'r , 2017 Tax Ct. Summary LEXIS 13 ( 2017 )


Horace R. Weaver & Candace M. Weaver v. Commissioner , 2018 T.C. Summary Opinion 40 ( 2018 )


Craft v. Comm'r , 90 T.C.M. 149 ( 2005 )


Grober v. Commissioner , 31 T.C.M. 1179 ( 1972 )


Gill v. Commissioner , 55 T.C.M. 384 ( 1988 )


Brown v. Commissioner , 29 T.C.M. 1126 ( 1970 )


Sanford v. Comm'r , 2011 Tax Ct. Summary LEXIS 5 ( 2011 )


Farias v. Comm'r , 102 T.C.M. 402 ( 2011 )


McGovern v. Comm'r , 2013 Tax Ct. Summary LEXIS 73 ( 2013 )


Espaillat v. Comm'r , 110 T.C.M. 387 ( 2015 )


Henao v. Comm'r , 2016 Tax Ct. Summary LEXIS 7 ( 2016 )


Wilhelm v. United States , 257 F. Supp. 16 ( 1966 )