This opinion cited by 20 cases:

George Gordon Liddy, and Frances Purcell Liddy v. Commissioner of Internal Revenue , 815 F.2d 1007 ( 1987 )


Thomas Lewis v. United States , 336 F. App'x 535 ( 2009 )


Flores v. Commissioner , 78 T.C.M. 891 ( 1999 )


In Re Berg , 407 B.R. 167 ( 2009 )


Curtis v. Commissioner , 72 T.C.M. 1114 ( 1996 )


United States v. Greer , 360 F. Supp. 2d 760 ( 2005 )


Kurata v. Commissioner , 73 T.C.M. 2929 ( 1997 )


HAN v. COMMISSIONER , 83 T.C.M. 1824 ( 2002 )


BLAND v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 176 ( 2003 )


Anderson v. Commissioner , 69 T.C.M. 1609 ( 1995 )


Johnson v. Commissioner , 76 T.C.M. 194 ( 1998 )


Martinez v. Comm'r , 90 T.C.M. 272 ( 2005 )


Maher v. Comm'r , 91 T.C.M. 681 ( 2006 )


Ishijima v. Commissioner , 68 T.C.M. 231 ( 1994 )


Beasley v. Commissioner , 57 T.C.M. 136 ( 1989 )


McGaugh v. Comm'r , 111 T.C.M. 1116 ( 2016 )


Callahan v. Commissioner , 63 T.C.M. 2285 ( 1992 )


Reese v. Commissioner , 74 T.C.M. 232 ( 1997 )


Kroposki v. Commissioner , 74 T.C.M. 1434 ( 1997 )


Arcia v. Commissioner , 75 T.C.M. 2287 ( 1998 )