This opinion cited by 53 cases:

John W. Hough and Louise C. Hough v. Commissioner of Internal Revenue , 882 F.2d 1271 ( 1989 )


Walters v. Commissioner , 75 T.C.M. 2007 ( 1998 )


Morris v. Commissioner , 72 T.C.M. 1042 ( 1996 )


Lettmann v. Commissioner , 44 T.C.M. 1050 ( 1982 )


McDade v. Commissioner , 52 T.C.M. 1512 ( 1987 )


Patterson v. Commissioner , 47 T.C.M. 1029 ( 1984 )


Kristine A. Cluck v. Commissioner , 105 T.C. No. 21 ( 1995 )


Cluck v. Commissioner , 105 T.C. 324 ( 1995 )


Pert v. Commissioner , 105 T.C. 370 ( 1995 )


Quantz v. Commissioner , 58 T.C.M. 1274 ( 1990 )


Kearns v. Commissioner , 62 T.C.M. 123 ( 1991 )


Astone v. Commissioner , 47 T.C.M. 632 ( 1983 )


Reliable Computer Services, Inc. v. Commissioner ( 2020 )


Redstone v. Comm'r , 110 T.C.M. 564 ( 2015 )


Curtis v. Commissioner , 84 T.C. 1349 ( 1985 )


Cerone v. Commissioner , 87 T.C. 1 ( 1986 )


Vahlsing Christina Corp. v. Commissioner , 50 T.C.M. 75 ( 1985 )


Grant v. Commissioner , 67 T.C.M. 2669 ( 1994 )


Sacco v. Commissioner , 56 T.C.M. 684 ( 1988 )


Masraff v. Commissioner , 58 T.C.M. 813 ( 1989 )