This opinion cited by 42 cases:

Simpson v. United States , 664 F. Supp. 43 ( 1987 )


Matis v. United States , 236 B.R. 562 ( 1999 )


DAVID E. v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 93 ( 2005 )


Richmond v. Comm'r , 90 T.C.M. 383 ( 2005 )


In Re Rutherford , 178 B.R. 716 ( 1995 )


In Re American Intern. Airways, Inc. , 83 B.R. 324 ( 1988 )


Orian v. Comm'r , 100 T.C.M. 356 ( 2010 )


Worthan v. Comm'r , 104 T.C.M. 299 ( 2012 )


Dixon v. Comm'r , 141 T.C. 173 ( 2013 )


David H. Melasky & Audrey Melasky v. Commissioner , 151 T.C. No. 9 ( 2018 )


James R. Dixon v. Commissioner , 141 T.C. No. 3 ( 2013 )


James A. Adams and Frances A. Adams v. Commissioner , 2012 T.C. Summary Opinion 76 ( 2012 )


Pace v. Commissioner , 80 T.C.M. 417 ( 2000 )


Bryant v. Comm'r , 97 T.C.M. 1384 ( 2009 )


Hutchinson v. United States , 962 F. Supp. 965 ( 1997 )


Johnson v. Commissioner , 66 T.C.M. 1446 ( 1993 )


Cooley v. Comm'r , 103 T.C.M. 1875 ( 2012 )


Verret v. United States , 542 F. Supp. 2d 526 ( 2008 )


Tippin v. Commissioner , 104 T.C. 518 ( 1995 )


Sutton v. United States , 194 F. Supp. 2d 559 ( 2001 )