This opinion cited by 61 cases:

Sinyard v. Commissioner , 76 T.C.M. 654 ( 1998 )


Kenefic v. Commissioner , 36 T.C.M. 1226 ( 1977 )


Campbell v. Comm'r , 134 T.C. 20 ( 2010 )


Miller v. Commissioner , 53 T.C.M. 962 ( 1987 )


Synanon Church v. Commissioner , 57 T.C.M. 602 ( 1989 )


Crosby v. Commissioner , 20 T.C.M. 1422 ( 1961 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner , 114 T.C. No. 26 ( 2000 )


Frank and Barbara Biehl v. Commissioner ( 2002 )


Williams v. Comm'r , 89 T.C.M. 784 ( 2005 )


Loeb v. Comm'r , 97 T.C.M. 1027 ( 2009 )


Dickerson v. Commissioner , 81 T.C.M. 1253 ( 2001 )


GALE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 57 ( 2002 )


DeFOREST & ROSE M. DORROH v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 94 ( 2003 )


Kenseth v. Commissioner , 114 T.C. 399 ( 2000 )


Devine v. United States ( 2021 )


Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )


Griffin v. Commissioner , 81 T.C.M. 972 ( 2001 )


Taylor Miller v. Commissioner , 2001 T.C. Memo. 55 ( 2001 )


NELSON v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 151 ( 2001 )


BANAITIS v. COMMISSIONER , 83 T.C.M. 1053 ( 2002 )