This opinion cited by 261 cases:
Charla Gates Cannon v. Commissioner of Internal Revenue , 949 F.2d 345 ( 1992 )
Paul C. Matthews, and Vera C. Matthews v. Commissioner of Internal Revenue , 99 F.3d 400 ( 1995 )
Pridgen v. Internal Revenue , 2 F. App'x 264 ( 2001 )
Estate of Arthur E. Kechijian v. Comm of Internal Revenue ( 2020 )
Guy R. Baxter v. Commissioner of IRS , 910 F.3d 150 ( 2018 )
Wolf v. Commissioner ( 1996 )
Gardner v. Comm'r , 108 T.C.M. 71 ( 2014 )
HERBST ASSET MGMT. TRUST v. COMMISSIONER , 83 T.C.M. 1385 ( 2002 )
Lamb v. Commissioner , 71 T.C.M. 2665 ( 1996 )
WHITEHEAD v. COMMISSIONER , 82 T.C.M. 976 ( 2001 )
Justine v. Comm'r , 114 T.C.M. 413 ( 2017 )
Stonecipher v. Commissioner , 80 T.C.M. 854 ( 2000 )
Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal Revenue , 154 F.3d 630 ( 1998 )
Hess v. Comm'r , 2016 Tax Ct. Summary LEXIS 26 ( 2016 )
BALDWIN v. COMMISSIONER , 83 T.C.M. 1915 ( 2002 )
Craig v. Comm'r , 2013 Tax Ct. Summary LEXIS 59 ( 2013 )
Djoshabeh v. Comm'r , 2014 Tax Ct. Summary LEXIS 60 ( 2014 )
Simpson v. Comm'r , 2014 Tax Ct. Summary LEXIS 69 ( 2014 )
Singhal v. Comm'r , 2014 Tax Ct. Summary LEXIS 104 ( 2014 )
Estate of Chow v. Comm'r , 107 T.C.M. 1249 ( 2014 )