This opinion cited by 80 cases:

Bane v. Commissioner , 30 T.C.M. 125 ( 1971 )


Bruno v. Commissioner , 59 T.C.M. 21 ( 1990 )


McCabe v. Commissioner , 49 T.C.M. 1336 ( 1985 )


James M. Robinette v. Commissioner , 123 T.C. No. 5 ( 2004 )


Haigh v. Comm'r , 2009 Tax Ct. Memo LEXIS 140 ( 2009 )


Palmer v. Commissioner , 35 T.C.M. 908 ( 1976 )


Gaines v. Commissioner , 45 T.C.M. 363 ( 1982 )


Don v. Commissioner , 30 T.C.M. 565 ( 1971 )


Robinette v. Comm'r , 123 T.C. 85 ( 2004 )


Edwards v. Commissioner , 46 T.C.M. 768 ( 1983 )


Schuck v. Commissioner , 47 T.C.M. 1392 ( 1984 )


Ramsey v. Commissioner , 39 T.C.M. 1150 ( 1980 )


Rinehart v. Commissioner , 45 T.C.M. 1185 ( 1983 )


Gonzalez v. Commissioner , 30 T.C.M. 1181 ( 1971 )


Gwendolyn A. Ewing v. Commissioner , 122 T.C. No. 2 ( 2004 )


Suzanne L. Porter, a.k.a. Suzanne L. Holman v. Commissioner , 130 T.C. No. 10 ( 2008 )


Ax v. Comm'r , 146 T.C. 153 ( 2016 )


TOOKE v. COMMISSIONER , 36 T.C.M. 396 ( 1977 )


Parks v. Commissioner , 32 T.C.M. 175 ( 1973 )


Swerdloff v. Commissioner , 55 T.C.M. 307 ( 1988 )