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 )