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 )